Поиск Картинки Карты Play YouTube Новости Почта Диск Ещё »
Войти
Книги Книги
" Income may be defined as the gain derived from capital, from labor, or from both combined," provided it be understood to include profit gained through a sale or conversion of capital assets to which it was applied in the Doyle case (pp. "
Tax Reform Act of 1969: Hearings Before the Committee on Finance, United ... - Стр. 940
авторы: United States. Congress. Senate. Committee on Finance - 1969 - Страниц: 6777
Полный просмотр - Подробнее о книге

Cases Decided in the Court of Claims of the United States, Том 58

United States. Court of Claims - 1924 - Страниц: 792
...Trust Co. v. jSmietanka, 255 US 509, 518, has defined the meaning of the word " income " as follows : " Income may be defined as the gain derived from capital,...gained through a sale or conversion of capital assets." It can not be said that the proceeds of life insurance policies come within the meaning of the above...
Полный просмотр - Подробнее о книге

Cases Decided in the United States Court of Claims ... with Report ..., Том 123

United States. Court of Claims, Audrey Bernhardt - 1958 - Страниц: 1044
...case. But in Eisner v. Macomber the court defined "income" for income tax purposes, as follows : * * * the gain derived from capital, from labor, or from...gained through a sale or conversion of capital assets * * *. We are unwilling to surmise that the court intended by this language, not necessary to its decision,...
Полный просмотр - Подробнее о книге

The Journal of political economy, Том 33

1925 - Страниц: 822
...little to add to the succinct definition adopted in two cases arising under the Corporation Act of 1009. "Income may be defined as the gain derived from capital,...gained through a sale or conversion of capital assets, to which it was applied in the Doyle case Here we have the essential matter: not a gain accruing to...
Полный просмотр - Подробнее о книге

Auditing Theory and Practice

Robert Hiester Montgomery - 1927 - Страниц: 880
...to restore the capital value that existed at the commencement of the period under consideration.10 Income may be defined as the gain derived from capital,...gained through a sale or conversion of capital assets." One of the best legal definitions of "profit," of general applicability, is found in Morrow v. Missouri...
Полный просмотр - Подробнее о книге

Stock Dividends: Hearings, March 18 and 19, 1920

United States. Congress. House. Committee on Ways and Means - 1920 - Страниц: 66
...(Stratton's Independence v. Howbert, 231 US, 399, 415; Doyle r. Mitchell Bros. Co.. 247 US, 179, 185) — "Income may be defined as the gain derived from capital,...gained through a sale or conversion of capital assets, to which it was applied in the Doyle case (pp. 183, 185). Brief as it is, it indicates the characteristic...
Полный просмотр - Подробнее о книге

Corporation Finance

Edward Sherwood Mead - 1920 - Страниц: 506
...as to the nature of a stock dividend, we shall find it easy to decide the matter at issue. . . . ' Income may be defined as the gain derived from capital,...gained through a sale or conversion of capital assets. ' . . . Brief as it is, it indicates the characteristic and distinguishing attribute of income essential...
Полный просмотр - Подробнее о книге

United States Reports: Cases Adjudged in the Supreme Court at ..., Том 252

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1920 - Страниц: 708
...(Stratton's Independence v. Howbert, 231 US 399, 415; Doyle v. Mitchell Bros. Co., 247 US 179, 185)— "Income may be defined as the gain derived from capital,...gained through a sale or conversion of capital assets, to which it was applied in the Doyle Case (pp. 183, 185). Brief as it is, it indicates the characteristic...
Полный просмотр - Подробнее о книге

United States Reports: Cases Adjudged in the Supreme Court at ..., Том 252

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1920 - Страниц: 710
...(Stratton's Independence v. Howbert, 231 US 399, 415; Doyle v. Mitchell Bros. Co., 247 US 179, 185)— "Income may be defined as the gain derived from capital,...gained through a sale or conversion of capital assets, to which it was applied in the Doyle Case (pp. 183, 185). Brief as it is, it indicates the characteristic...
Полный просмотр - Подробнее о книге

The Federal Income Tax

Thomas Sewall Adams - 1921 - Страниц: 452
...(Stratton's Independence v. Howbert, 231 US 399, 415; Doyle v. Mitchell Bros. Co., 247 US 179, 185) — "Income may be defined as the gain derived from capital,...gained through a sale or conversion of capital assets to which it was applied in the Doyle case (pp. 183, 185). Brief as it is, it indicates the characteristic...
Полный просмотр - Подробнее о книге

United States Reports: Cases Adjudged in the Supreme Court, Том 255

United States. Supreme Court - 1921 - Страниц: 688
...significant in its application, to such a case as we have here, so that it now reads: '"Income may be denned as the gain derived from capital, from labor, or from...gained through a sale or conversion of capital assets.' Eisner v. Macotober, 252 US 189, 207. The use made of this definition of "income" in the decision of...
Полный просмотр - Подробнее о книге




  1. Моя библиотека
  2. Справка
  3. Расширенный поиск книг
  4. Скачать EPUB
  5. Скачать PDF