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 81.
307. lappuse
... Court sustained the position of the taxpayer and held that the amount re- ceived in 1939 was a return of capital and not taxable income . The holding of the Tax Court was based upon the fact that ... Courts of TRIAL IN U. S. TAX COURT 307.
... Court sustained the position of the taxpayer and held that the amount re- ceived in 1939 was a return of capital and not taxable income . The holding of the Tax Court was based upon the fact that ... Courts of TRIAL IN U. S. TAX COURT 307.
309. lappuse
... court was changed to " The Tax Court of the United States " by Section 504 of the Revenue Act of 1942. Prior to 1924 , when the Commissioner of Internal Revenue determined that a taxpayer owed addi- tional ... TRIAL IN U. S. TAX COURT 309.
... court was changed to " The Tax Court of the United States " by Section 504 of the Revenue Act of 1942. Prior to 1924 , when the Commissioner of Internal Revenue determined that a taxpayer owed addi- tional ... TRIAL IN U. S. TAX COURT 309.
325. lappuse
... Court of Appeals . The parties by written stipulation filed with the Clerk of the Tax Court may designate the parts of the record before the Tax Court to be included in the ... Court disturbed the facts found TRIAL IN U. S. TAX COURT 325.
... Court of Appeals . The parties by written stipulation filed with the Clerk of the Tax Court may designate the parts of the record before the Tax Court to be included in the ... Court disturbed the facts found TRIAL IN U. S. TAX COURT 325.
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