Collection search - ANACONDA AMERICAN BRASS LTD. JUDGMENT OF THE PRIVY COUNCIL (# 12 OF 1955) DATED DEC. 13, 1955 ON APPEAL FROM THE SUPREME COURT OF CANADA ON APPEAL FROM THE EXCHEQUER COURT OF CANADA REGARDING THE DISPUTE WITH THE CO. CONCERNING EXCESS PROFITS TAX ASSESSMENTS AGAINST IT FOR 1947 FOR PROFITS DERIVED FROM SALE OF INVENTORY. PRECEDENTIAL CASE - FIRST TIME THE BUSINESS PRACTICE INVOLVING THE LIFO (LAST-IN, FIRST-OUT) RULE WAS ATTEMPTED TO BE USED BY A TAXPAYER FOR TAXATION PURPOSES. STATUTES: EXCESS PROFITS TAX ACT 1940, S2(1)(f), S3 INCOME WAR TAX ACT S3(1)
-
Record information – Brief ANACONDA AMERICAN BRASS LTD. JUDGMENT OF THE PRIVY COUNCIL (# 12 OF 1955) DATED DEC. 13, 1955 ON APPEAL FROM THE SUPREME COURT OF CANADA ON APPEAL FROM THE EXCHEQUER COURT OF CANADA REGARDING THE DISPUTE WITH THE CO. CONCERNING EXCESS PROFITS TAX ASSESSMENTS AGAINST IT FOR 1947 FOR PROFITS DERIVED FROM SALE OF INVENTORY. PRECEDENTIAL CASE - FIRST TIME THE BUSINESS PRACTICE INVOLVING THE LIFO (LAST-IN, FIRST-OUT) RULE WAS ATTEMPTED TO BE USED BY A TAXPAYER FOR TAXATION PURPOSES. STATUTES: EXCESS PROFITS TAX ACT 1940, S2(1)(f), S3 INCOME WAR TAX ACT S3(1)
Hierarchical level:File (Accession level)Date:1949/10/17-1956/06/21Reference:RG13, Box number: 21, Microfilm reel number: T-17305, File number: HQTAX-3-157173, File part: POC 1File no. (creator):HQTAX-3-157173BAN no.:2000-01084-9Type of material:Textual materialFound in:Archives / Collections and FondsItem ID number:4497046Context of this record: -
Record information – Details Date(s):1949/10/17-1956/06/21Place of creation:CanadaLanguage of material:EnglishFinding aid no.:Container note(s):Source:GovernmentFormer archival reference no.: -
Ordering and viewing options Conditions of access:You can order materials in advance to be ready for you when you visit. You will need a user card to do this.
Cannot visit us on site? You can purchase a copy to be sent to you. Some restrictions may apply.