Journal of Accountancy, Հատոր 31 |
From inside the book
Արդյունքներ 32–ի 1-ից 5-ը:
Էջ 133
SOUTHERN DIVISION OF THE UNITED STATES DISTRICT COURT FOR THE
NORTHERN DISTRICT OF CALIFORNIA , SECOND DIVISION W. H. Lawrence ,
plaintiff v . Julius S. Wardell , collector of internal revenue for the first district of ...
SOUTHERN DIVISION OF THE UNITED STATES DISTRICT COURT FOR THE
NORTHERN DISTRICT OF CALIFORNIA , SECOND DIVISION W. H. Lawrence ,
plaintiff v . Julius S. Wardell , collector of internal revenue for the first district of ...
Էջ 192
Plaintiff seeks to recover of the defendant , who is collector of internal revenue for
the district of Connecticut , $ 17,689.13 , which amount the plaintiff paid to the
government under protest , as an additional income tax assessed against him for
...
Plaintiff seeks to recover of the defendant , who is collector of internal revenue for
the district of Connecticut , $ 17,689.13 , which amount the plaintiff paid to the
government under protest , as an additional income tax assessed against him for
...
Էջ 193
It becomes necessary at this point to digress from a statement of the facts and first
dispose of plaintiff's claim for interest on this transaction , in order to determine
what the bonds actually cost the plaintiff , as the actual cost must be determined ...
It becomes necessary at this point to digress from a statement of the facts and first
dispose of plaintiff's claim for interest on this transaction , in order to determine
what the bonds actually cost the plaintiff , as the actual cost must be determined ...
Էջ 194
... hundred and thirteen , the fair market price or value of such property , as of
March first nineteen hundred and thirteen , shall be the basis for determining the
amount of such gain derived . " It is the contention of the plaintiff that the statute ...
... hundred and thirteen , the fair market price or value of such property , as of
March first nineteen hundred and thirteen , shall be the basis for determining the
amount of such gain derived . " It is the contention of the plaintiff that the statute ...
Էջ 196
The plaintiff , with equal forcefulness , contends that the answer is — No . But the
cases relied upon by the government arose under the corporation tax act of 1909
, and not under the income tax law . The corporation tax act of 1909 , as held by ...
The plaintiff , with equal forcefulness , contends that the answer is — No . But the
cases relied upon by the government arose under the corporation tax act of 1909
, and not under the income tax law . The corporation tax act of 1909 , as held by ...
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actual additional allowed amendment American amount Answer applied assets authorized balance bank basis bonds building capital cash cent certificates charged claim close commission computed consideration considered contract corporation cost course court death decision deduction depreciation determined difference dividends dollars effect entries equipment estimated examination expense fact federal filed finished given held included income income tax increase Institute interest inventory invested issue labor lease less liabilities loss manufacturing March material meaning method necessary normal notes operating opinion paid payable payment period plaintiff plant practice present prior production profit purchase question reason received records reserve respect result selling sheet sold statement surplus taken taxable term tion transactions transfer trust United various York