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 93.
26. lappuse
... Corporation A dis- tributed the proceeds of the sale to her . The other alter- native would have been for Mrs ... corporation to which Corporation A transferred the shares of Corporation B in consideration for all of the stock of the new ...
... Corporation A dis- tributed the proceeds of the sale to her . The other alter- native would have been for Mrs ... corporation to which Corporation A transferred the shares of Corporation B in consideration for all of the stock of the new ...
30. lappuse
... corporation . This section applies , for example , to the incorporation of a partnership where each of the partners ... corporation which issued its stock and bonds in exchange for bonds of one of the debtors . The old bondholders were ...
... corporation . This section applies , for example , to the incorporation of a partnership where each of the partners ... corporation which issued its stock and bonds in exchange for bonds of one of the debtors . The old bondholders were ...
50. lappuse
... corporation , a party to the reorganization . " The essentials of total exemption are that there be a reorganization ... corporation , in ex- change solely for all or a part of its voting stock , of at least 80 per centum of the voting ...
... corporation , a party to the reorganization . " The essentials of total exemption are that there be a reorganization ... corporation , in ex- change solely for all or a part of its voting stock , of at least 80 per centum of the voting ...
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