The Alabama Lawyer: Official Organ State Bar of Alabama, Volume 7The Bar, 1946 |
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Pagina 35
... held by the taxpayer , exclusive of stock in trade or other property of a kind which would properly be included in the inventory of the taxpayer if on hand at the close of the taxable year , or property held for sale to customers in the ...
... held by the taxpayer , exclusive of stock in trade or other property of a kind which would properly be included in the inventory of the taxpayer if on hand at the close of the taxable year , or property held for sale to customers in the ...
Pagina 36
... held under a cutting contract , was also extended by this section of the Act . Any increase in the value of timber held over six months may , under the statutory conditions , be treated as gain on the sale of capital assets . ( Code Sec ...
... held under a cutting contract , was also extended by this section of the Act . Any increase in the value of timber held over six months may , under the statutory conditions , be treated as gain on the sale of capital assets . ( Code Sec ...
Pagina 37
... held not over six months ( Code Sec . 23 ( k ) ( 4 ) ) . SOME SPECIAL PROBLEMS RELATING TO REAL ESTATE In considering whether property is held for investment or is held for sale to customers in the ordinary course of business or is used ...
... held not over six months ( Code Sec . 23 ( k ) ( 4 ) ) . SOME SPECIAL PROBLEMS RELATING TO REAL ESTATE In considering whether property is held for investment or is held for sale to customers in the ordinary course of business or is used ...
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accuser ALABAMA LAWYER Alabama Supreme Court Amends Section amount appellate court appellee application appointed argument Association attorney authority Birmingham bond Circuit Court civil death Civil Procedure clerk Code Sec Commissioner Constitution contract copies corporation counsel County Court of Appeals Criminal decision deduction defendant district court district judge docketed doctrine elected eviction excess profits tax exemption fact Federal filed held Huntsville income tax interest Jones judgment judicial jurisdiction jury legislative Legislature Marshall County matter ment Mobile Montgomery ne exeat Negro opinion party patent payment person petition plaintiff practice of law President printed question Regulations Rule of Court Rules of Civil seal Stare Decisis statement statute supersedeas bond supra Supreme Court taxable tenant term Thompson tion Title trial Tuscaloosa ultra vires United University of Alabama usury verdict veterans WALTER BURGWYN JONES