American Federal Tax Reports, Volume 27Prentice-Hall, 1942 |
From inside the book
Results 1-3 of 67
Page 276
... claim was conditional , but the contem- plated condition was that the funds should be taxed as domestic corporations ... claim for refund of taxes paid in 1928 on 1927 income , presents a more serious question . It will be remembered ...
... claim was conditional , but the contem- plated condition was that the funds should be taxed as domestic corporations ... claim for refund of taxes paid in 1928 on 1927 income , presents a more serious question . It will be remembered ...
Page 314
... claim is alternative and contingent upon future events . The statement that upon the happening of the contingency the claim will be prosecuted is not incon- sistent with the present assertion of it . It is indeed an appropriate , if not ...
... claim is alternative and contingent upon future events . The statement that upon the happening of the contingency the claim will be prosecuted is not incon- sistent with the present assertion of it . It is indeed an appropriate , if not ...
Page 933
... claim for refund as originally filed by the Wilson Milling Company was identical in form and substance with the claim held to be fatally defective in Lee Wilson & Co. v . Commissioner , su- pra . The petitioners contend that their amended ...
... claim for refund as originally filed by the Wilson Milling Company was identical in form and substance with the claim held to be fatally defective in Lee Wilson & Co. v . Commissioner , su- pra . The petitioners contend that their amended ...
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Common terms and phrases
action affirmed Agricultural Adjustment Act allowed amended amount Anheuser-Busch appellee assessed Asst bank basis beneficiary Bevo Board of Tax bonds cash certiorari Circuit Court Circuit Judge claim for refund Code Commis Commissioner of Internal Company computing corporation cost Court of Appeals death debts decedent deduction deficiency definitions denatured alcohol determined District Court dividend estate tax excess profits taxes executors F.Supp fact filed fund gift tax grantor held Helvering income tax interest Internal revenue judgment L.Ed lease liability loss ment mortgage net income payer payment Permanent Edition petition for review petitioner plaintiff question received regulations Rev.Acts Revenue Act 1934 S.Ct Section securities settlor Sewall Key shares sioner Stat statute stockholders supra Supreme Court Tax Appeals taxable taxes paid taxpayer tion transfer trust trust instrument U. S. Atty United States Board wife Words and Phrases