[DOWNLOAD] "Automotive Parts Co. v. Commissioner of Internal Revenue." by United States Court Of Appeals For The Sixth Circuit # eBook PDF Kindle ePub Free

eBook details

Title: Automotive Parts Co. v. Commissioner of Internal Revenue.
Author : United States Court Of Appeals For The Sixth Circuit
Release Date : January 06, 1943
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 68 KB

Description

This is a proceeding for review of a decision of the United States Board of Tax Appeals (now United States Tax Court). A single issue is presented, whether the petitioner was entitled to a dividends paid credit of $25,000 under Section 26(c)(1) of the Revenue Act of 1936, 26 U.S.C.A. Int. Rev. Acts, page 836, by reason of an alleged written contract executed prior to May 1, 1936, expressly dealing with the payment of dividends within the meaning of Section 26(c).

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