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 64.
56. lappuse
... basis for determining its gain or loss equal to its cost of the stock acquired . The ac- quired corporation's basis for its assets is not changed by the fact that its stock has been transferred for a con- sideration in excess of the ...
... basis for determining its gain or loss equal to its cost of the stock acquired . The ac- quired corporation's basis for its assets is not changed by the fact that its stock has been transferred for a con- sideration in excess of the ...
57. lappuse
... basis for the property of A will be $ 1,000,000 , the same as A's basis , although its cost was $ 1,600,000 , the amount paid for the stock of A , plus A's debts assumed . 2. A Dividend in Appreciated Assets . This result can in some ...
... basis for the property of A will be $ 1,000,000 , the same as A's basis , although its cost was $ 1,600,000 , the amount paid for the stock of A , plus A's debts assumed . 2. A Dividend in Appreciated Assets . This result can in some ...
227. lappuse
... basis . If property is transferred outright in the discharge of an obligation , the basis of the property in the hands of the recipient is the amount of the obliga- tion . Thus in a divorce situation , under the reasoning of the Third ...
... basis . If property is transferred outright in the discharge of an obligation , the basis of the property in the hands of the recipient is the amount of the obliga- tion . Thus in a divorce situation , under the reasoning of the Third ...
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