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 87.
312. lappuse
... Commissioner . After the petition has been filed the Commissioner has 60 days within which to answer or 45 days within which to move with respect to the petition . The answer should either admit or deny each material allegation of fact ...
... Commissioner . After the petition has been filed the Commissioner has 60 days within which to answer or 45 days within which to move with respect to the petition . The answer should either admit or deny each material allegation of fact ...
352. lappuse
... Commissioner has not questioned . If the Commissioner's determination is shown to be arbitrary and excessive , it will not be upheld merely be- cause the taxpayer failed to prove facts from which a correct determination could be made ...
... Commissioner has not questioned . If the Commissioner's determination is shown to be arbitrary and excessive , it will not be upheld merely be- cause the taxpayer failed to prove facts from which a correct determination could be made ...
353. lappuse
... Commissioner has made no adjustments . These ques- tions may be raised before the Tax Court , although there is no reference thereto in the notice of deficiency . When Burden of Proof on Commissioner . By Section 1112 of the Internal ...
... Commissioner has made no adjustments . These ques- tions may be raised before the Tax Court , although there is no reference thereto in the notice of deficiency . When Burden of Proof on Commissioner . By Section 1112 of the Internal ...
Saturs
TaxFree Corporate Exchanges Section 102 1 R C | 3 |
2 Selected Problems | 23 |
Tax Problems Relating to the Purchase Sale | 35 |
Autortiesības | |
18 citas sadaļas nav parādītas.
Citi izdevumi - Skatīt visu
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 |
Bieži izmantoti vārdi un frāzes
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