The Federal ReporterWest Publishing Company, 1963 |
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Página 26
... income . [ 1 ] I. The income taxable to a citi- zen residing in a foreign country is pre- scribed in Int . Rev. Code of 1939 , § 116 ( a ) ( 1 ) and ( 3 ) , by a statement of what shall not be included in gross income , and exempted ...
... income . [ 1 ] I. The income taxable to a citi- zen residing in a foreign country is pre- scribed in Int . Rev. Code of 1939 , § 116 ( a ) ( 1 ) and ( 3 ) , by a statement of what shall not be included in gross income , and exempted ...
Página 53
... income which could be excluded from gross income un- der § 116 ( a ) ( 2 ) . Taxpayer contends that since the $ 73,998.97 received by him as deferred compensation in 1954 was " attributable to " the services he per- formed in 1952 , the ...
... income which could be excluded from gross income un- der § 116 ( a ) ( 2 ) . Taxpayer contends that since the $ 73,998.97 received by him as deferred compensation in 1954 was " attributable to " the services he per- formed in 1952 , the ...
Página 205
... income.3 We agree with the commissioner . In Floyd v . Scofield , 5 Cir.1952 , 193 F. 2d 594 , the court dealt with a liquidation of a cash basis corporation in which ac- counts receivable were distributed to the shareholders . In ...
... income.3 We agree with the commissioner . In Floyd v . Scofield , 5 Cir.1952 , 193 F. 2d 594 , the court dealt with a liquidation of a cash basis corporation in which ac- counts receivable were distributed to the shareholders . In ...
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action Affirmed alleged amended appellant appellant's appellee application assets Asst attorney bankrupt Bankruptcy Board brief charge Chief Judge Circuit Judge Cite as 309 claim clause Commission Commissioner Company contract conviction corporation counsel count Court of Appeals Criminal Law decision deduction defendant defendant's denied deuterium discharge dismissed District Court District Judge employees entitled evidence F.Supp fact Federal filed held income tax indictment Internal Revenue issue judgment jury KEY NUMBER SYSTEM L.Ed liability ment motion nolo contendere parties patent payment person petition petitioner plaintiff prior prior art proceeding purpose question reasonable record Refugee Relief Act remanded rule S.Ct sentence sion Stat statement statute summary judgment supra Tax Court taxpayer testimony tion trial court truck U. S. Atty union United States Court United States District verdict violation Washington York York City