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 34.
48. lappuse
... cost , so that the purchase price of Sara Ford's interest was less than her book credit to her in- terest in the partnership . To illustrate : A partnership has three partners . Each owns a one - third interest . The net worth of the ...
... cost , so that the purchase price of Sara Ford's interest was less than her book credit to her in- terest in the partnership . To illustrate : A partnership has three partners . Each owns a one - third interest . The net worth of the ...
153. lappuse
... cost of the past service to be taken as a deduction in the year of payment . This en- couraged many taxpayers to pay the entire past service . cost of a group annuity plan in one year , and obtain a full tax deduction for that ...
... cost of the past service to be taken as a deduction in the year of payment . This en- couraged many taxpayers to pay the entire past service . cost of a group annuity plan in one year , and obtain a full tax deduction for that ...
156. lappuse
... cost of the plan ; and ( 2 ) no more than 10 % of the past service or supplementary cost of the plan . It should be noted that the present 10 % limitation on past service deductions differs from the 10 - year limita- tion in section 23 ...
... cost of the plan ; and ( 2 ) no more than 10 % of the past service or supplementary cost of the plan . It should be noted that the present 10 % limitation on past service deductions differs from the 10 - year limita- tion in section 23 ...
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