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 48.
191. lappuse
... alimony . Prior to enactment of the Revenue Act of 1942 on October 8 , 1942,4 there were no specific statutory pro- visions in our Federal tax laws relating to alimony or similar payments for support . A complete analysis of the law ...
... alimony . Prior to enactment of the Revenue Act of 1942 on October 8 , 1942,4 there were no specific statutory pro- visions in our Federal tax laws relating to alimony or similar payments for support . A complete analysis of the law ...
192. lappuse
... alimony payments were not taxable income to the wife . This rule is based upon a 1917 Supreme Court decision , Gould v . Gould . In that case , the court held that payments of alimony did not reduce the husband's net income . Since his ...
... alimony payments were not taxable income to the wife . This rule is based upon a 1917 Supreme Court decision , Gould v . Gould . In that case , the court held that payments of alimony did not reduce the husband's net income . Since his ...
197. lappuse
... alimony provisions , periodic payments of interest on alimony owed will be income to the wife . If such interest is for the use of money and not in dis- charge of the marital obligation , then sections 22 ( k ) and 23 ( u ) will not ...
... alimony provisions , periodic payments of interest on alimony owed will be income to the wife . If such interest is for the use of money and not in dis- charge of the marital obligation , then sections 22 ( k ) and 23 ( u ) will not ...
Saturs
TaxFree Corporate Exchanges Section 102 I 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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accumulated alimony amount annuity apply assets attorney base period basis Bureau of Internal capital gains cash certiorari denied Circuit Court Comm Commissioner of Internal Company corporation Court of Appeals decision decree deduction deficiency determination distribution dividend divorce earnings and profits employees estate tax evidence excess profits tax exchange exempt facts Federal Taxes filed foreign tax fraud gain or loss gift tax held Helvering husband included income tax Institute on Federal interest Internal Revenue Code involved issue limitation liquidation ment net income obligation paid parties penalty periodic payments petition petitioner poration prior problem provides purchase purpose question reason received regulations reorganization res judicata respect result Revenue Act rule Section 102 section 22(k shareholders statute statutory stipulation stockholders subsidiary Supreme Court surtax Tax Court tax law tax liability tax treaties taxable taxpayer tion transaction transfer Treasury trial trust United Kingdom wife