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[Download] "Rossin v. Commissioner of Internal Revenue" by United States Court of Appeals for the Second Circuit " eBook PDF Kindle ePub Free

Rossin v. Commissioner of Internal Revenue

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eBook details

  • Title: Rossin v. Commissioner of Internal Revenue
  • Author : United States Court of Appeals for the Second Circuit
  • Release Date : January 18, 1940
  • Genre: Law,Books,Professional & Technical,
  • Pages : * pages
  • Size : 63 KB

Description

The ultimate question presented is whether the corporation realized taxable income in its fiscal year ending April 30, 1936 by transferring on its books a reserve for bad debts to a liquidation account and distributing its assets to its sole stockholder. By a majority of nine members to seven the Board held that it did.


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