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翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク Cowden v. Commissioner ： ウィキペディア英語版 Cowden v. Commissioner Cowden v. Commissioner, 289 F.2d 20 (5th Cir. 1961), outlined the factors used to determine whether something received is a cash equivalent, in other words, whether something received is taxable when it was received or when it was assigned. The court observed two main doctrines in determining when something is taxable. The court relied on the doctrines of constructive receipt and cash equivalence while reiterating that substance rather than form should control income tax laws. ==History== 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Cowden v. Commissioner」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.