Federal Supplement: Cases Argued and Determined in the District Courts of the United States and the Court of Claims, with Key Number Annotations, Volume 226West Publishing Company, 1964 - Law reports, digests, etc |
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Page 609
... income aris- ing out of " claim " within statute provid- ing relief in cases of abnormal income . 26 U.S.C.A. Excess Profits Taxes , § 456 and subds . ( a ) ( 1 ) , ( 2 ) ( A ) ; § 721 and subd . ( a ) ( 1 , 2 ) . 2. Internal Revenue ...
... income aris- ing out of " claim " within statute provid- ing relief in cases of abnormal income . 26 U.S.C.A. Excess Profits Taxes , § 456 and subds . ( a ) ( 1 ) , ( 2 ) ( A ) ; § 721 and subd . ( a ) ( 1 , 2 ) . 2. Internal Revenue ...
Page 612
... income as " income of any class * * if it is abnormal for the taxpayer to derive income of such class * " ( emphasis supplied ) . Al- though sec . 721 ( a ) ( 2 ) spelled out six separate classes of abnormal income , the term abnormal ...
... income as " income of any class * * if it is abnormal for the taxpayer to derive income of such class * " ( emphasis supplied ) . Al- though sec . 721 ( a ) ( 2 ) spelled out six separate classes of abnormal income , the term abnormal ...
Page 681
... income tax deficiency of $ 952,005 from March 14 , 1945 , the due date of Time's 1944 income tax return . Time claims the second parenthetical exception is inapplicable and the general rule of Section 292 ( b ) precludes the assessment ...
... income tax deficiency of $ 952,005 from March 14 , 1945 , the due date of Time's 1944 income tax return . Time claims the second parenthetical exception is inapplicable and the general rule of Section 292 ( b ) precludes the assessment ...
Contents
Judges | |
Table of Cases Reported XIX | |
Supreme Court Rules XLVII | |
Copyright | |
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