American Federal Tax Reports, Volume 27Prentice-Hall, 1942 |
From inside the book
Results 1-3 of 79
Page 181
... Regulations 77 , the state- ment referring to purchasing and selling commissions appeared in the Regulations substantially as written above , without the qualifying clause . As early as Regulations 33 , par . 108 ( respecting the ...
... Regulations 77 , the state- ment referring to purchasing and selling commissions appeared in the Regulations substantially as written above , without the qualifying clause . As early as Regulations 33 , par . 108 ( respecting the ...
Page 329
... regulation was entitled " Dona- tions . " ( Art . 562 , Treasury Regulations 45. ) And in the regulations here in ques- tion Art . 262 appeared under ยง 23 ( n ) which covered " Charitable and other contribu- tions " by individuals . It ...
... regulation was entitled " Dona- tions . " ( Art . 562 , Treasury Regulations 45. ) And in the regulations here in ques- tion Art . 262 appeared under ยง 23 ( n ) which covered " Charitable and other contribu- tions " by individuals . It ...
Page 443
... regulations are invalid , and Article 166 is set forth and applied in Real Estate Title Company v . United States , supra . Such regulations generally have the force of law , and when as here the statute does not descend to minutiae ...
... regulations are invalid , and Article 166 is set forth and applied in Real Estate Title Company v . United States , supra . Such regulations generally have the force of law , and when as here the statute does not descend to minutiae ...
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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