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 29.
166. lappuse
... base period is en- titled to any greater weight than any other portion . It follows that the arithmetic average of base period years is the proper method of determining constructive average base period net income where earnings have ...
... base period is en- titled to any greater weight than any other portion . It follows that the arithmetic average of base period years is the proper method of determining constructive average base period net income where earnings have ...
181. lappuse
... base period net income an inadequate standard of normal earnings . The Tax Court's opinion reviews in detail the evidence bearing upon the question of whether or not petitioner's profits were limited during the base period by lack of ...
... base period net income an inadequate standard of normal earnings . The Tax Court's opinion reviews in detail the evidence bearing upon the question of whether or not petitioner's profits were limited during the base period by lack of ...
184. lappuse
... base period and subsequent changes during the base period including new management and introduction of a new product . The Tax Court found that petitioner had estab- lished inadequacy of its base period earnings because of these factors ...
... base period and subsequent changes during the base period including new management and introduction of a new product . The Tax Court found that petitioner had estab- lished inadequacy of its base period earnings because of these factors ...
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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Citi izdevumi - Skatīt visu
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