Книга: Основы международного корпоративного налогообложения
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1630

Ayerst (Inspector of Taxes) v. C&K (Construction) Ltd. (1975) STC 345 HL. Р. 349.

1631

Parway Estates Limited v. Commissioners of Inland Revenue, 45 T.C. 135 (1958).

1632

Montana Catholic Missions v. Missoula County 200 U.S. 118 (1906). P. 127–128.

1633

Anthony Yelencsics and Norma Yelencsics, et al. v. Commissioner, 74 T.C. 1513 (1980). P. 1528.

1634

Rupe Investment Corporation v. Commissioner 3 AFTR 2d 1276 (5th Cir. 1959). P. 1280–1281.

1635

Covert v. Nova Scotia (Minister of Finance) (1980), S.C.J. № 101 (Q.L.) (1980), 2 S.C.R. 774. P. 784. Citing MacKeen Estate v. Nova Scotia (1977), C.T.C. 230 (NSSC). § 46.
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