Cases Decided in the Court of Claims of the United States, Volumen81U.S. Government Printing Office, 1936 |
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Página 51
... result of the transfers being merely that the main company became the holder of debts in the business , previously due from one subsidiary to another , were not tax- able as income under the Income Tax Act of 1913 , where the earnings ...
... result of the transfers being merely that the main company became the holder of debts in the business , previously due from one subsidiary to another , were not tax- able as income under the Income Tax Act of 1913 , where the earnings ...
Página 58
... result attained by the short method used , and , while the transaction was characterized as a credit on the records of both the collector and the Commissioner , it was not such within the meaning of the statute , but was in sub- stance ...
... result attained by the short method used , and , while the transaction was characterized as a credit on the records of both the collector and the Commissioner , it was not such within the meaning of the statute , but was in sub- stance ...
Página 62
... result of this statement showed the Michigan corporation as having underpaid its taxes in an amount over nine millions of dol- lars and the Delaware corporation as having overpaid its taxes by something over seven millions of dollars ...
... result of this statement showed the Michigan corporation as having underpaid its taxes in an amount over nine millions of dol- lars and the Delaware corporation as having overpaid its taxes by something over seven millions of dollars ...
Página 90
... result , is found in the fol- lowing cases : United States v . Oregon Central Military Road Company , 140 U. S. 599 ; United States v . California and Oregon Land Company , 148 U. S. 31 , and the final case involving the same parties ...
... result , is found in the fol- lowing cases : United States v . Oregon Central Military Road Company , 140 U. S. 599 ; United States v . California and Oregon Land Company , 148 U. S. 31 , and the final case involving the same parties ...
Página 91
... result that the release was eventu- ally signed by 150 adult male Indians . It may be , although extremely doubtful , that some Indians were approached in- dividually with respect to the matter . The Indian testimony so indicates , but ...
... result that the release was eventu- ally signed by 150 adult male Indians . It may be , although extremely doubtful , that some Indians were approached in- dividually with respect to the matter . The Indian testimony so indicates , but ...
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Términos y frases comunes
additional agreement airplane allowed amount apparatus application approved April assessment Attorney Blackfeet Bush Terminal Buildings Bush Terminal Company carload Choctaw and Chickasaw circuit claim for refund collector commandeer order Commissioner of Internal Congress connected contract corporation Crow Crow Nation Crow Tribe December December 31 deduction defendant deficiency determined disclosed electrical entitled to recover follows Ford Motor Company French patent Galveston Galveston Wharf Company Government Gros Ventre Henry Ford income Indians inductance interest Internal Revenue January January 31 Judge July June June 15 lands lease letter lever March Marconi Marconi Company ment Motor Company Delaware Motor Company Michigan November November 16 officer Opinion oscillations overassessment overpayment paid patent patent in suit payment period pilot plaintiff plaintiff filed plane prior received reference Reporter's Statement reservation Revenue Act River rudder September shares Stat statute taxpayer thereof tion treaty tribe United waiver
Pasajes populares
Página 175 - The ascertainment of that value is not controlled by artificial rules. It is not a matter of formulas, but there must be a reasonable judgment having its basis in a proper consideration of all relevant facts.
Página 67 - But no such damages shall be adjusted and paid until thoroughly examined and passed upon by the Commissioner of Indian Affairs and the Secretary of the Interior...
Página 605 - ... (b) WAIVER. — Where before the expiration of the time prescribed in section 275 for the assessment of the tax, both the Commissioner and the taxpayer have consented in writing to its assessment after such time, the tax may be assessed at any time prior to the expiration of the period agreed upon.
Página 962 - The fundamental necessity of maintaining each of the three general departments of government entirely free from the control or coercive influence, direct or indirect, of either of the others, has often been stressed and is hardly open to serious question.
Página 50 - In any case in which a tax is assessed upon the basis of a consolidated return, the total tax shall be computed in the first instance as a unit and shall then be assessed upon the respective affiliated corporations in such proportions as may be agreed upon among them, or, in the absence of any such agreement, then on the basis of the net income properly assignable to each.
Página 961 - Any commissioner may be removed by the President for .inefficiency, neglect of duty, or malfeasance in office.
Página 164 - ... been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected until a claim for refund or credit has been duly filed with the Commissioner of Internal Revenue, according to the provisions of law in that regard, and the regulations of the Secretary of the Treasury established in pursuance thereof...
Página 823 - Invention, discovery, or design in a foreign country which, by treaty, convention, or law, affords similar privileges to citizens of the United States shall have the same force and effect as the same application would have if filed in this country on the date on which the application for patent for the same Invention...
Página 150 - ... which at the time of his death is situated in the United States.
Página 614 - fiscal year" means an accounting period of twelve months ending on the last day of any month other than December. The term "taxable year...