Cases Decided in the Court of Claims of the United States, 67권

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U.S. Government Printing Office, 1929
 

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539 페이지 - That in computing net income there shall be allowed as deductions: (1) All the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including a reasonable allowance for salaries or other compensation for personal services actually rendered...
42 페이지 - Now that it has succeeded, It may seem very plain to any one that he could have done It as well. , This is often the case with Inventions of the greatest merit. It may be laid down as a general rule, though perhaps not an invariable one, that. If a new combination and arrangement of known elements produce a new and beneficial result never attained before, it is evidence of invention.
652 페이지 - ... notice and demand by the collector, or the amount of tax overpaid, if any, shall be credited or refunded to the taxpayer in accordance with the provisions of section 252...
341 페이지 - President and shall be entitled to sue the United States to recover such further sum as, added to said seventyfive per centum, will make up such amount as will be just compensation therefor, in the manner provided for by section twenty-four, paragraph twenty, and section one hundred and forty-five of the Judicial Code...
124 페이지 - Whenever in the opinion of the Commissioner the use of inventories is necessary in order clearly to determine the income of any taxpayer, inventories shall be taken by such taxpayer upon such basis as the Commissioner, with the approval of the Secretary, may prescribe as conforming as nearly as may be to the best accounting practice in the trade or business and as most clearly reflecting the income.
605 페이지 - There is hereby authorized to be appropriated, out of any money in the Treasury not otherwise appropriated, so much as may be necessary to carry out the provisions of this Act.
302 페이지 - The Captain (although appointed by the Owners), shall be under the orders and directions of the Charterers as regards employment and agency...
32 페이지 - States for its use, he shall, if he ultimately receives a patent, have the right to sue for compensation in the Court of Claims, such right to compensation to begin from the date of the use of the invention by the...
551 페이지 - ... (1) Automobile trucks and automobile wagons, (including tires, inner tubes, parts, and accessories therefor, sold on or in connection therewith or with the sale thereof...
551 페이지 - ... (2) Other automobiles and motorcycles, (including tires, inner tubes, parts, and accessories therefor, sold on or in connection therewith or with the sale thereof), except tractors, 5 per centum; (3) Tires, inner tubes, parts, or accessories, for any of the articles enumerated in subdivision (1), or (2) sold to any person other than a manufacturer or producer of any of the articles enumerated in subdivision (1) or (2), 5 per centum...

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