(Download) "Rossin v. Commissioner of Internal Revenue" by United States Court of Appeals for the Second Circuit # Book PDF Kindle ePub Free
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.