Internal Revenue Cumulative BulletinDepartment of the Treasury, Internal Revenue Service |
No grāmatas satura
1.–5. rezultāts no 17.
8. lappuse
... exchange fluctuation . A domestic corporation may compute the income or loss from its foreign branch op- eration by using the " net worth " or " bal- ance sheet " method , recording noncurrent assets and liabilities at the rate of exchange ...
... exchange fluctuation . A domestic corporation may compute the income or loss from its foreign branch op- eration by using the " net worth " or " bal- ance sheet " method , recording noncurrent assets and liabilities at the rate of exchange ...
9. lappuse
... exchange fluctuation . Funds required to be furnished by a do- mestic bank to its foreign branch as capital , capital reserve , or legal reserve , used by the branch as current assets , must be included in the determination of foreign ...
... exchange fluctuation . Funds required to be furnished by a do- mestic bank to its foreign branch as capital , capital reserve , or legal reserve , used by the branch as current assets , must be included in the determination of foreign ...
10. lappuse
... exchange of their debentures for common or preferred stock in a recapi- talization qualifying as a reorganization un- der section 368 ( a ) ( 1 ) ( E ) . §1.1232-1 . ( Sec . 1232 , '54 Code . ) Rev. Rul . 75-39 , 1975-6 I.R.B. 21 ...
... exchange of their debentures for common or preferred stock in a recapi- talization qualifying as a reorganization un- der section 368 ( a ) ( 1 ) ( E ) . §1.1232-1 . ( Sec . 1232 , '54 Code . ) Rev. Rul . 75-39 , 1975-6 I.R.B. 21 ...
14. lappuse
... Exchange Commission which re- quire that footnotes or commentary on an- nual reports and financial statements dis- close the effect of the change in method on income provided such disclosure is made solely for the taxable year of the ...
... Exchange Commission which re- quire that footnotes or commentary on an- nual reports and financial statements dis- close the effect of the change in method on income provided such disclosure is made solely for the taxable year of the ...
15. lappuse
... Exchanges of property ( See : Capital gains and losses ; Reorganizations ; Sales or exchanges ) Exempt organizations General 188.50 Rulings ; public interest law firms . Procedures are described under which exempt public interest law ...
... Exchanges of property ( See : Capital gains and losses ; Reorganizations ; Sales or exchanges ) Exempt organizations General 188.50 Rulings ; public interest law firms . Procedures are described under which exempt public interest law ...
Citi izdevumi - Skatīt visu
Bieži izmantoti vārdi un frāzes
54 Code accrual method affiliated group amending its returns amount bankruptcy beneficiary candidate or officeholder carried back carryback carrying charges incurred cash method charitable contribution charitable organization clude Commodity Credit Corporation Consolidated returns controlled foreign corporation corporation's Crop shares deducting the expenses depreciation determination letters domestic parent ductible employee employment seniority rights employment tax purposes Exempt organizations fair market value farmer-landlord feed lot operator financial conformity requirements foreign branch foreign tax credit gross income income tax incurred on machinery Index Digests interest law firm inventory Investment credit liability insurance policy LIFO loan lump-sum payment manufacturing method of accounting Namibian NLRB award Nonacq precluded from amending preferred stock Proc professional corporation provisions of section public interest law purchase Qualified export returns for open specific subject headings spect stock broker subsidiaries tax liability taxable status taxable year received taxpayer timber trust U.S. dollars wages for employment