[Download] "Slough v. Commissioner of Internal Revenue" by Sixth Circuit Circuit Court Of Appeals # Book PDF Kindle ePub Free
eBook details
- Title: Slough v. Commissioner of Internal Revenue
- Author : Sixth Circuit Circuit Court Of Appeals
- Release Date : January 14, 1945
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 64 KB
Description
The United States Tax Court, three judges dissenting, held that the petitioners, a father and daughter in law partnership, were not entitled to the benefits conferred by the section added to the Revenue Act of 1939 on June 29, 1939, namely, Chapter 247, Title II, Section 220(a), 53 Stat. 878, 26 U.S.C.A. I(t. Rev. Code, 107, which provides: "Compensation for Services Rendered for a Period of Five Years or More. In the case of compensation (a) received, for personal services rendered by an individual in his individual capacity, or as a member of a partnership, and covering a period of five calendar years or more from the beginning to the completion of such services, (b) paid (or not less than 95 per centum of which is paid) only on completion of such services, and (c) required to be included in gross income of such individual for any taxable year beginning after December 31, 1938, the tax attributable to such compensation shall not be greater than the aggregate of the taxes attributable to such compensation had it been received in equal portions in each of the years included in such period."
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