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 25.
92. lappuse
... allowed to accumulate in order to avoid payment by the stockholder of surtaxes upon the dividends which he would have otherwise received from the transferred shares . At the same time that earnings had been allowed to accumulate , the ...
... allowed to accumulate in order to avoid payment by the stockholder of surtaxes upon the dividends which he would have otherwise received from the transferred shares . At the same time that earnings had been allowed to accumulate , the ...
182. lappuse
... allowed B and C , increases should be allowed to that extent . " The Council has concluded , as set forth in EPC - 20 , that allowances in cases of this type are prevented by the " fair and just " clause of section 722 ( a ) . However ...
... allowed B and C , increases should be allowed to that extent . " The Council has concluded , as set forth in EPC - 20 , that allowances in cases of this type are prevented by the " fair and just " clause of section 722 ( a ) . However ...
402. lappuse
... allowed as a credit , he cannot take such excess as a deduction against his gross income . To the extent such excess was thereto- fore allowed , there was produced a tax liability less than the United States tax upon the United States ...
... allowed as a credit , he cannot take such excess as a deduction against his gross income . To the extent such excess was thereto- fore allowed , there was produced a tax liability less than the United States tax upon the United States ...
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