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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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