The Federal ReporterWest Publishing Company, 1942 |
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Página 273
... taxable year and in the same year procured its pay- ment to his son by transfer to him of the negotiable coupons . But in the Eubank case the taxpayer did not have command of the income during the taxable year because his services had ...
... taxable year and in the same year procured its pay- ment to his son by transfer to him of the negotiable coupons . But in the Eubank case the taxpayer did not have command of the income during the taxable year because his services had ...
Página 484
... taxable trans- fer . Reg . 71 , Art . 29 ( e ) . These certifi- cates showing ownership of a beneficial interest in stock in B are freely trans- ferred . The regulations have uniformly taxed the transfer of such certificates.14 Such a ...
... taxable trans- fer . Reg . 71 , Art . 29 ( e ) . These certifi- cates showing ownership of a beneficial interest in stock in B are freely trans- ferred . The regulations have uniformly taxed the transfer of such certificates.14 Such a ...
Página 1091
... taxable income " , and hence , upon exchanging such cer- tificates for preference shares of another cor- poration , employees made a " taxable gain " equal to market value of shares on date of EVASION OF LIABILITY . 192. Income taxes ...
... taxable income " , and hence , upon exchanging such cer- tificates for preference shares of another cor- poration , employees made a " taxable gain " equal to market value of shares on date of EVASION OF LIABILITY . 192. Income taxes ...
Conteúdo
TABLE OF CONTENTS | 309 |
Table of Cases Reported XV | 331 |
Text of Opinions 1 | 847 |
Direitos autorais | |
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action affirmed alleged amended amount appellant's appellee application April Asst Atty Bank bankruptcy Board of Tax certiorari Circuit Court Circuit Judges Civil Procedure claims collision Commission Commissioner of Internal Company contract corporation Court of Appeals creditors decision defendant denied directed verdict dismissed District Court Duquesne Club Edward Luckenbach employees evidence F.Supp fact Federal Feltre filed held Helvering interest interference proceeding Internal Revenue judgment jurisdiction jury KEY NUMBER SYSTEM L.Ed Labor Relations Board lease ment motion National Labor Relations Natural Gas negligence operation paid pany parties patent payment Permanent Edition petition petitioner plaintiff prior prior art proceeding question Raulerson reduction to practice Revenue Act rule S.Ct settlor shares Stat statute stockholders subsidiary supra Tax Appeals taxable taxpayer testified testimony tion transfer trial trust Union United verdict Words and Phrases xanthone