Supreme Court Reporter, Volym 53West Publishing Company, 1933 |
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Sida 75
... capital assets , taxable under the applicable section of the statute at a lower rate than other income . The Commissioner treated the * 105 " payments as ordinary income taxed at the higher rate , and gave respondent notice of ...
... capital assets , taxable under the applicable section of the statute at a lower rate than other income . The Commissioner treated the * 105 " payments as ordinary income taxed at the higher rate , and gave respondent notice of ...
Sida 161
... capital , Com- missioner properly treated whole bonus as return of capital , and deducted from deple- tion allowance on each barrel of royalty oil proportion of capital investment already re- turned by bonus ( Revenue Act 1918 , § 234 ...
... capital , Com- missioner properly treated whole bonus as return of capital , and deducted from deple- tion allowance on each barrel of royalty oil proportion of capital investment already re- turned by bonus ( Revenue Act 1918 , § 234 ...
Sida 163
... capital investment of the les- sor in the oil in the ground , to be depleted , were $ 2,000,000 the allowed depletion for re- turn of the capital investment would be de- ducted , one - third from the bonus and two- thirds from the ...
... capital investment of the les- sor in the oil in the ground , to be depleted , were $ 2,000,000 the allowed depletion for re- turn of the capital investment would be de- ducted , one - third from the bonus and two- thirds from the ...
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26 USCA 49 USCA affirmed amended appellees application assessment Attorney Bank Burnet capital carrier Circuit Court Circuit denied claim coal Commis Commission Commissioner of Internal common carriers Company complainant Congress Constitution contract corporation County Court of Ap Court of Appeals creditors decision defendants Digests and Indexes District Court ex rel fact federal filed Fourteenth Amendment granted held income interest Internal Revenue Interstate Commerce Interstate Commerce Act Interstate Commerce Commission Irving Trust Co judgment jurisdiction jury Justice Key Number Digests Mann Act ment Messrs opinion payment peals peti Petition for writ petitioner plaintiff proceedings provisions purpose question Railroad rari rates regulations respondent Revenue Act rule Sherman Anti-Trust Act sion statute suit supra Supreme Court taxpayer tion tioner topic and KEY trial Trust United States Circuit United States Mem Washington writ of certio writ of certiorari York City