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 77.
71. lappuse
... distribution of a taxable dividend " the distribution is treated as a taxable dividend to the extent that it repre- sents a distribution of earnings and profits . Sec . 115 ( g ) . There is considerable conflict over what type of ...
... distribution of a taxable dividend " the distribution is treated as a taxable dividend to the extent that it repre- sents a distribution of earnings and profits . Sec . 115 ( g ) . There is considerable conflict over what type of ...
75. lappuse
... distribution in kind . The Code provides that distributions in kind may con- stitute taxable dividends measured by the value of the property distributed . Sec . 115 ( j ) . Thus , if a corpo- ration with accumulated earnings and profits ...
... distribution in kind . The Code provides that distributions in kind may con- stitute taxable dividends measured by the value of the property distributed . Sec . 115 ( j ) . Thus , if a corpo- ration with accumulated earnings and profits ...
77. lappuse
... distributed . ( 5 ) Effect of Post - 1913 Losses . Where the current year's earnings and profits are lower than current distributions , the taxability of the distribution will depend upon earnings and profits accu- mulated since 1913 ...
... distributed . ( 5 ) Effect of Post - 1913 Losses . Where the current year's earnings and profits are lower than current distributions , the taxability of the distribution will depend upon earnings and profits accu- mulated since 1913 ...
Saturs
TaxFree Corporate Exchanges Section 102 1 R C | 3 |
2 Selected Problems | 23 |
Tax Problems Relating to the Purchase Sale | 35 |
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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