Cases Decided in the United States Court of Claims ... with Report of Decisions of the Supreme Court in Court of Claims Cases, Volumen125The Court, 1958 |
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Resultados 1-5 de 41
Página xxix
... INTERNAL REVENUE CODE Section 23 ( e ) ( 1 ) ; National Metropolitan Bank .... Section 24 ( b ) ( 1 ) ( A ) ; National Metropolitan Bank ... 37 37 Section 43 ; National Metropolitan Bank . 37 Section 107 ( d ) ; Wardall . 128 Section ...
... INTERNAL REVENUE CODE Section 23 ( e ) ( 1 ) ; National Metropolitan Bank .... Section 24 ( b ) ( 1 ) ( A ) ; National Metropolitan Bank ... 37 37 Section 43 ; National Metropolitan Bank . 37 Section 107 ( d ) ; Wardall . 128 Section ...
Página 38
... Internal Revenue Code , notwithstand- ing that an amount in cash in excess thereof was on the books at the time he took over the business . Internal Revenue 605 Same ; deduction not precluded . It is held that neither Section 43 , as ...
... Internal Revenue Code , notwithstand- ing that an amount in cash in excess thereof was on the books at the time he took over the business . Internal Revenue 605 Same ; deduction not precluded . It is held that neither Section 43 , as ...
Página 41
... Internal Revenue Code ( 26 U. S. C. ( 1946 Ed . ) sec . 23 ) . This is in harmony with the opinion of the Tax Court in Gannon v . Commissioner , 16 T. C. 1134. In that proceeding there was involved the right of Gannon to deduct the ...
... Internal Revenue Code ( 26 U. S. C. ( 1946 Ed . ) sec . 23 ) . This is in harmony with the opinion of the Tax Court in Gannon v . Commissioner , 16 T. C. 1134. In that proceeding there was involved the right of Gannon to deduct the ...
Página 43
... Internal Revenue Code , as amended by section 134 ( b ) of the Revenue Act of 1942 ( 56 Stat . 798 , 830 ) , the last sentence of which reads : In the case of the death of a taxpayer whose net income is computed upon the basis of the ...
... Internal Revenue Code , as amended by section 134 ( b ) of the Revenue Act of 1942 ( 56 Stat . 798 , 830 ) , the last sentence of which reads : In the case of the death of a taxpayer whose net income is computed upon the basis of the ...
Página 44
... Internal Revenue Code applicable . This disallows " losses from sales or ex- changes of property " " between members of a family . " What this statute means is that if I sell to a member of my family a piece of property at less than I ...
... Internal Revenue Code applicable . This disallows " losses from sales or ex- changes of property " " between members of a family . " What this statute means is that if I sell to a member of my family a piece of property at less than I ...
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Términos y frases comunes
Acme Acme's action agreement alleged allowed amended amount appeal application April Army August 14 Channel charter Civil Service Commissioner Company compensation contracting officer contractor Corporation cost Court of Claims damages December decision defendant defendant's motion determined dismissed employees entitled to recover equipment evidence excavation excess Executive Order February 21 filed Fill Area Findings of Fact follows Government contract grade graphite held HOLC income Indian Claims Commission Internal Revenue July July 13 June lease letter levee loan loss Lucas Act Malheur Reservation Maritime Commission ment November operation paid paragraph parties payment performance period pervious Philippines Piutes plaintiff prior railroad Reconstruction Finance Corporation request reservation resident engineer retirement salary Section September September 16 Shumate specifications Stat statute of limitations suit Swiss Federal Railways tiff tion treaty tribe United States 74 United States Court War Production Board Waxman wet material Wierum
Pasajes populares
Página 246 - In making the foregoing determinations the court shall review the whole record or such portions thereof as may be cited by any party, and due account shall be taken of the rule of prejudicial error.
Página 206 - ... (b) In the case of any such person who, in order to perform such training and service, has left or leaves a position, other than a temporary position, in the employ of any employer...
Página 145 - Candor and Fairness. The conduct of the lawyer before the Court and with other lawyers should be characterized by candor and fairness.
Página 327 - I will observe and obey the orders of the President of the United States and the orders of the officers appointed over me, according to the Rules and Articles of War.
Página 44 - In the case of the death of a taxpayer there shall be included in computing net income for the taxable period in which falls the date of his death, amounts accrued up to the date of his death if not otherwise properly includible in respect of such period or a prior period.
Página 249 - That the review by the court shall be limited to questions of law and that findings of fact by the commission, if supported by substantial evidence, shall be conclusive unless it shall clearly appear that the findings of the commission are arbitrary or capricious.
Página 50 - In the case of an individual, losses sustained during the taxable year and not compensated for by insurance or otherwise — (1) if incurred in trade or business; or (2) if incurred in any transaction entered into for profit, though not connected with the trade or business...
Página 859 - That hereafter the service of a cadet who may hereafter be appointed to the United States Military Academy, or to the Naval Academy, shall not be counted in computing for any purpose the length of service of any officer of the Army.
Página 322 - Abatement of tax for members of armed forces upon death In the case of any individual who dies on or after December 7, 1941, while in active service as a member of the military or naval forces of the United States or of any of the other United Nations...
Página 11 - Disputes. Except as otherwise specifically provided In this contract, all disputes concerning questions of fact arising under this contract shall be decided by the contracting officer subject to written appeal by the contractor within 30 days to the head of the department concerned or his duly authorized representative, whose decision shall be final and conclusive upon the parties thereto. In the meantime the contractor shall diligently proceed with the work as directed.