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 39.
70. lappuse
... applied against the basis of the distributee's stock , and any excess over basis is taxed as capital gain . Sec . 115 ( d ) . Similar treatment is accorded distributions in cash out of unrealized post- 1913 appreciation in the value of ...
... applied against the basis of the distributee's stock , and any excess over basis is taxed as capital gain . Sec . 115 ( d ) . Similar treatment is accorded distributions in cash out of unrealized post- 1913 appreciation in the value of ...
77. lappuse
... applied first to reduce post - 1913 earnings in years prior to the loss , and then to reduce the pre - 1913 earnings . Losses must next be applied against 1913 increase in value over cost , at least in cases where the property had been ...
... applied first to reduce post - 1913 earnings in years prior to the loss , and then to reduce the pre - 1913 earnings . Losses must next be applied against 1913 increase in value over cost , at least in cases where the property had been ...
165. lappuse
... applied . The Council has not attempted to set forth any precise rule that can be picked out of the book , applied to any particular case and infallibly indicate the answer . It is not believed that this is the type of problem to which ...
... applied . The Council has not attempted to set forth any precise rule that can be picked out of the book , applied to any particular case and infallibly indicate the answer . It is not believed that this is the type of problem to which ...
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