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 35.
18. lappuse
... acquired by another corporation for the purpose of immediately dissolving the acquired corporation and ob- taining its assets . If these are two independent steps , then the acquiring corporation would take the basis which the assets ...
... acquired by another corporation for the purpose of immediately dissolving the acquired corporation and ob- taining its assets . If these are two independent steps , then the acquiring corporation would take the basis which the assets ...
58. lappuse
... acquired corporation shall be liqui- dated and for this reason it may be contended that the dividend under the facts is part of the plan of liquidation . Thornton v . Commissioner , 6 T.C. 574. In Temple v . Commissioner , Memo ...
... acquired corporation shall be liqui- dated and for this reason it may be contended that the dividend under the facts is part of the plan of liquidation . Thornton v . Commissioner , 6 T.C. 574. In Temple v . Commissioner , Memo ...
80. lappuse
... acquired by a corporation in a tax - free exchange which requires the use of the transferor's basis in computing gain or loss , the same basis must be used to compute earnings and profits . Sec . 115 ( 1 ) and ( m ) . A contrary rule ...
... acquired by a corporation in a tax - free exchange which requires the use of the transferor's basis in computing gain or loss , the same basis must be used to compute earnings and profits . Sec . 115 ( 1 ) and ( m ) . A contrary rule ...
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