American Federal Tax Reports, Volume 27Prentice-Hall, 1942 |
From inside the book
Results 1-3 of 86
Page 113
... meaning of ยง 131 ( f ) of the Revenue Act of 1934 , 26 U.S.C.A. Int . Rev.Acts page 714 . Petitioner called as its witness a barris- ter and solicitor , specializing in income tax law and practicing his profession in To- ronto , Canada ...
... meaning of ยง 131 ( f ) of the Revenue Act of 1934 , 26 U.S.C.A. Int . Rev.Acts page 714 . Petitioner called as its witness a barris- ter and solicitor , specializing in income tax law and practicing his profession in To- ronto , Canada ...
Page 587
... meaning for the term crude petroleum , it was proper for the court to examine the history of Revenue Act imposing tax upon all transportation of crude petroleum and liquid products thereof by pipe line , in order to ascertain what ...
... meaning for the term crude petroleum , it was proper for the court to examine the history of Revenue Act imposing tax upon all transportation of crude petroleum and liquid products thereof by pipe line , in order to ascertain what ...
Page 1182
... meaning could be changed only by Congress . The new regulation changing the mean- ing was either called to the attention of Congress or it was not . If it was not , it had no effect upon the intention of Con- gress . If it was , then ...
... meaning could be changed only by Congress . The new regulation changing the mean- ing was either called to the attention of Congress or it was not . If it was not , it had no effect upon the intention of Con- gress . If it was , then ...
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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