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- Q5152861 subject Q6996306.
- Q5152861 subject Q6997985.
- Q5152861 subject Q6998870.
- Q5152861 subject Q8472169.
- Q5152861 abstract "Commissioner v. Kowalski, 434 U.S. 77 (1977), is a decision of the United States Supreme Court relating to taxation of meals furnished by an employer. In this case, the Court interpreted Internal Revenue Code §119(a)-(b)(4) and (d) and Treas. Reg. §1.119-1. Most notably, the Court held that:§119 was intended to exclude meals received "in kind," and so does not exclude cash reimbursements for meals like the one in question.↑ ↑ ↑".
- Q5152861 wikiPageWikiLink Q11201.
- Q5152861 wikiPageWikiLink Q1323255.
- Q5152861 wikiPageWikiLink Q1408.
- Q5152861 wikiPageWikiLink Q15679789.
- Q5152861 wikiPageWikiLink Q1666281.
- Q5152861 wikiPageWikiLink Q346685.
- Q5152861 wikiPageWikiLink Q5152856.
- Q5152861 wikiPageWikiLink Q6602495.
- Q5152861 wikiPageWikiLink Q6996306.
- Q5152861 wikiPageWikiLink Q6997985.
- Q5152861 wikiPageWikiLink Q6998870.
- Q5152861 wikiPageWikiLink Q717401.
- Q5152861 wikiPageWikiLink Q7893253.
- Q5152861 wikiPageWikiLink Q8472169.
- Q5152861 fullname "Commissioner of Internal Revenue v. Kowalski, et ux.".
- Q5152861 type Case.
- Q5152861 type LegalCase.
- Q5152861 type SupremeCourtOfTheUnitedStatesCase.
- Q5152861 type UnitOfWork.
- Q5152861 type Situation.
- Q5152861 type Thing.
- Q5152861 type Q2334719.
- Q5152861 comment "Commissioner v. Kowalski, 434 U.S. 77 (1977), is a decision of the United States Supreme Court relating to taxation of meals furnished by an employer. In this case, the Court interpreted Internal Revenue Code §119(a)-(b)(4) and (d) and Treas. Reg. §1.119-1. Most notably, the Court held that:§119 was intended to exclude meals received "in kind," and so does not exclude cash reimbursements for meals like the one in question.↑ ↑ ↑".
- Q5152861 label "Commissioner v. Kowalski".
- Q5152861 name "Commissioner of Internal Revenue v. Kowalski, et ux.".