The American University Tax Institute Lectures: Papers Presented to the Institutes on Federal Taxes ..., 1. sējumsM. Bender, 1946 |
No grāmatas satura
1.–3. rezultāts no 65.
84. lappuse
... Bureau of Internal Revenue . With these general considerations of a preliminary nature in mind , let us turn to the more immediate ques- tion which has been raised . The Bureau has never seri- ously objected to the retention of ...
... Bureau of Internal Revenue . With these general considerations of a preliminary nature in mind , let us turn to the more immediate ques- tion which has been raised . The Bureau has never seri- ously objected to the retention of ...
85. lappuse
... Bureau do so . No corporation will be assessed this tax until it is advised of the Bureau's intention and after a hearing of its case , at which time the Bureau will take into consideration every fact and prospect that a prudent ...
... Bureau do so . No corporation will be assessed this tax until it is advised of the Bureau's intention and after a hearing of its case , at which time the Bureau will take into consideration every fact and prospect that a prudent ...
221. lappuse
... Bureau's view . The Bureau's basis for this distinction is found in the gift tax statute which defines a gift as a transfer with- out adequate consideration in money's worth - as that statute has been limited by the words found in the ...
... Bureau's view . The Bureau's basis for this distinction is found in the gift tax statute which defines a gift as a transfer with- out adequate consideration in money's worth - as that statute has been limited by the words found in the ...
Saturs
TaxFree Corporate Exchanges Section 102 1 R C | 3 |
2 Selected Problems | 23 |
Tax Problems Relating to the Purchase Sale | 35 |
Autortiesības | |
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The American University Tax Institute Lectures: Papers Presented ..., 5. sējums Fragmentu skats - 1953 |
The American University Tax Institute Lectures: Papers Presented ..., 2. sējums Fragmentu skats - 1949 |
The American University Tax Institute Lectures: Papers Presented ..., 3. sējums Fragmentu skats - 1951 |
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acquired actual agreement alimony allowed amount Appeals apply assets attorney base period basis benefits Bureau capital Circuit claim Code Comm Commissioner Company consideration considered corporation course decision deduction deficiency denied determination distribution dividend earnings effect employees entire established evidence excess exchange exempt existing extent facts Federal filed foreign gain gift give Government held Helvering husband important included income tax interest Internal Revenue Internal Revenue Code involved issue liability limitation liquidation loss matter means ment necessary obligation paid parties payments period person petition present principle prior problem profits provides purchase question reason received record refund regulations reorganization respect result Revenue Act rule Section 102 securities separation situation statute stockholders Supreme Court Tax Court taxable taxation taxpayer tion transaction transfer treaties trial trust United wife