United States Reports: Cases Adjudged in the Supreme Court at ... and Rules Announced at ..., Volume 304United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner Banks & Bros., Law Publishers, 1938 - Courts |
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Page xxxviii
... Gross Receipts , 15 Wall . 284 323 171 S. S. Balmoral Co. v . Marten , [ 1902 ] App . Cas . 511 Standard Marine Ins . Co. v . 435 Steinberg v . New York Life Ins . Co. , 263 N. Y. 45 Steinfur Patents Corp. v . 297 Scottish M. Assurance ...
... Gross Receipts , 15 Wall . 284 323 171 S. S. Balmoral Co. v . Marten , [ 1902 ] App . Cas . 511 Standard Marine Ins . Co. v . 435 Steinberg v . New York Life Ins . Co. , 263 N. Y. 45 Steinfur Patents Corp. v . 297 Scottish M. Assurance ...
Page xlvii
... Gross Income Tax Act , §§ 1 , 2 , 6 ...... 308 Code , 1935 , § 3062 ..... 150 Gen. Stat . , 1935 , c . 65 , § 707 .. 1934 Acts , c . 145 ...... 211 1936 Acts , c . 92 . 505 150 314 , 317 150 1921 L. , c . 30 , § 1007 , . p . 440 ... 151 ...
... Gross Income Tax Act , §§ 1 , 2 , 6 ...... 308 Code , 1935 , § 3062 ..... 150 Gen. Stat . , 1935 , c . 65 , § 707 .. 1934 Acts , c . 145 ...... 211 1936 Acts , c . 92 . 505 150 314 , 317 150 1921 L. , c . 30 , § 1007 , . p . 440 ... 151 ...
Page 192
... gross income includes profits from sales , § 22 ( a ) ; regulates the computation of gain or loss , § 22 ( e ) ; defines gain to be the excess of the amount realized over the basis , §§ 111 ( a ) , 113 ; and provides that the " amount ...
... gross income includes profits from sales , § 22 ( a ) ; regulates the computation of gain or loss , § 22 ( e ) ; defines gain to be the excess of the amount realized over the basis , §§ 111 ( a ) , 113 ; and provides that the " amount ...
Page 193
... gross profit realized or to be realized when payment is completed bears to total contract price . See § 44 ( a ) . Regulations 74 permit the vendor to return income from installment sales on the straight accrual or cash receipts basis ...
... gross profit realized or to be realized when payment is completed bears to total contract price . See § 44 ( a ) . Regulations 74 permit the vendor to return income from installment sales on the straight accrual or cash receipts basis ...
Page 236
... gross over or under valu- ation , or " mistake , inequality or fraud " in the appraisal , the finding of value by an administrative commission is generally given finality and that this especially was the rule in the absence of an actual ...
... gross over or under valu- ation , or " mistake , inequality or fraud " in the appraisal , the finding of value by an administrative commission is generally given finality and that this especially was the rule in the absence of an actual ...
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Popular passages
Page 134 - There may be narrower scope for operation of the presumption of constitutionality when legislation appears on its face to be within a specific prohibition of the Constitution, such as those of the first ten amendments, which are deemed equally specific when held to be embraced within the Fourteenth.
Page 144 - Any person who has invented or discovered any new and useful art, machine, manufacture, or composition of matter, or any new and useful improvements thereof...
Page 134 - It is unnecessary to consider now whether legislation which restricts those political processes which can ordinarily be expected to bring about repeal of undesirable legislation, is to be subjected to more exacting judicial scrutiny under the general prohibitions of the Fourteenth Amendment than are most other types of legislation.
Page 242 - To the extent of the amount receivable by the executor as insurance under policies taken out by the decedent upon his own life; and to the extent of the excess over $40,000 of the amount receivable by all other beneficiaries as insurance under policies taken out by the decedent upon his own life.
Page 352 - A copy of such petition shall be forthwith served upon any member of the Commission, and thereupon the Commission shall certify and file in the court a transcript of the record upon which the order complained of was entered. Upon the filing of such transcript such court shall have exclusive jurisdiction to affirm, modify, and enforce or set aside such order, in whole or in part.
Page 78 - that the laws of the several States, except where the Constitution, treaties, or statutes of the United States shall otherwise require or provide, shall be regarded as rules of decision in trials at common law in the courts of the United States, in cases where they apply.
Page 447 - When granting appropriate temporary relief or a restraining order, or making and entering a decree enforcing, modifying, and enforcing as so modified or setting aside in whole or in part an order...
Page 352 - Commission as to the facts, if supported by substantial evidence, shall be conclusive. If any party shall apply to the court for leave to adduce additional evidence, and shall show to the satisfaction of the court that such additional evidence is material and that there were reasonable grounds for...
Page 315 - Nothing in this Act, except as specifically provided for herein, shall be construed so as either to interfere with or impede or diminish in any way the right to strike, or to affect the limitations or qualifications on that right.
Page 248 - That individuals carrying on business in partnership shall be liable for income tax only in their individual capacity. There shall be included in computing the net income of each partner his distributive share, whether distributed or not, of the net income of the partnership for the taxable year...