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 9.
9. lappuse
... Stock for Stock of Same Corporation . The second type of exchange is found in Section 112 ( b ) ( 2 ) . This relates to an exchange of common stock for common stock in the same corporation or preferred stock for preferred stock in the ...
... Stock for Stock of Same Corporation . The second type of exchange is found in Section 112 ( b ) ( 2 ) . This relates to an exchange of common stock for common stock in the same corporation or preferred stock for preferred stock in the ...
10. lappuse
... stock or securities . " For example , where common stock is eliminated in a reorganization due to re- ceivership , the fact that the taxpayer may receive stock in the new corporation for some other securities in the old does not prevent ...
... stock or securities . " For example , where common stock is eliminated in a reorganization due to re- ceivership , the fact that the taxpayer may receive stock in the new corporation for some other securities in the old does not prevent ...
21. lappuse
... common stock for which nothing was received . The last section , 112 ( m ) , relates to " sales or ex- changes " made to effectuate policies of the Federal Com- munications Commission . Selected Problems in Tax - Free Corporate ...
... common stock for which nothing was received . The last section , 112 ( m ) , relates to " sales or ex- changes " made to effectuate policies of the Federal Com- munications Commission . Selected Problems in Tax - Free Corporate ...
Saturs
TaxFree Corporate Exchanges Section 102 1 R C | 3 |
2 Selected Problems | 23 |
Tax Problems Relating to the Purchase Sale | 35 |
Autortiesības | |
18 citas sadaļas nav parādītas.
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 |
Bieži izmantoti vārdi un frāzes
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