The Alabama Lawyer: Official Organ State Bar of Alabama, Volume 32The Bar, 1971 |
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Pagina 102
... Sec . 943 , amending Code Sec . 6651. By filing a return when due without paying tax , tax- payers previously , could in effect , borrow at 6 % . Under the Act , this 6 % interest charge continues . In addition , a new penalty of 12 of ...
... Sec . 943 , amending Code Sec . 6651. By filing a return when due without paying tax , tax- payers previously , could in effect , borrow at 6 % . Under the Act , this 6 % interest charge continues . In addition , a new penalty of 12 of ...
Pagina 108
Official Organ State Bar of Alabama. 4. Bargain sales to charity . Act Sec . 201 ( f ) , amending Code Sec . 1011. Where a taxpayer sells property to a charity for less than its fair market value , his basis must be allocated between the ...
Official Organ State Bar of Alabama. 4. Bargain sales to charity . Act Sec . 201 ( f ) , amending Code Sec . 1011. Where a taxpayer sells property to a charity for less than its fair market value , his basis must be allocated between the ...
Pagina 120
... Sec . 902 , amending Code Sec . 162. The Act provides rules for denying deductions of the following payments which are deemed against public policy : ( 1 ) Fines and similar penalties . ( Codifies Tank Truck Rentals , Inc. v . Comm'r ...
... Sec . 902 , amending Code Sec . 162. The Act provides rules for denying deductions of the following payments which are deemed against public policy : ( 1 ) Fines and similar penalties . ( Codifies Tank Truck Rentals , Inc. v . Comm'r ...
Inhoudsopgave
1971 Alabama Lawyer | 4 |
Law Is The Way | 18 |
Competence As A Basis of Student Assignment | 24 |
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accused accused's Act Sec action adding Code Sec agreement Alabama Lawyer Alabama State Bar amending Code Sec application assignment attorney Bar Association basis Birmingham Board of Commissioners Boys Markets character charged charitable remainder Chief Justice Circuit conspiracy constitutional counsel County Court of Alabama Court of Appeals criminal cross-examination decision deduction defendant District evidence examination fact filed Hayneville Heflin Huntsville income injunction involved issue joint tenancy Judge judgment jury Law School ment Montgomery mortgage negligence Negro Norris-LaGuardia Act P.O. Box parties person petition plaintiff pleading practice of law President prior Probate procedural records reputation Rollison rule S.Ct Samford University Secretary Section Sherman Act statute strict liability supra Supreme Court testified tion tort transfer trust Tuscaloosa Tuscaloosa County Tuscumbia University of Alabama volumes warranty William witness writ of certiorari