(DOWNLOAD) "Commissioner Internal Revenue v. Scottish American Investment Co." by Supreme Court of the United States " Book 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