[DOWNLOAD] "Commissioner Internal Revenue v. Scottish American Investment Co." by Supreme Court of the United States ~ eBook PDF Kindle ePub Free

eBook details

Title: Commissioner Internal Revenue v. Scottish American Investment Co.
Author : Supreme Court of the United States
Release Date : January 04, 1944
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 75 KB

Description

The three taxpayers involved in these cases are investment trusts organized under the laws of Great Britain, with principal offices in Edinburgh, Scotland. Each is engaged in the business of investing the funds of its security holders for the primary purpose of deriving income from investments. The Tax Court, formerly known as the Board of Tax Appeals, has held that these taxpayers