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 86.
70. lappuse
... earnings and profits , are applied against the basis of the distributee's stock , and any excess over basis is taxed as capital gain . Sec . 115 ( d ) . Similar treatment is accorded distributions in cash out of unrealized post- 1913 ...
... earnings and profits , are applied against the basis of the distributee's stock , and any excess over basis is taxed as capital gain . Sec . 115 ( d ) . Similar treatment is accorded distributions in cash out of unrealized post- 1913 ...
77. lappuse
... earnings and profits , regardless of whether the appreciation is also reflected . The conflict between the Binzel and Merrill and Beach cases , and related problems ... earnings and profits and CORPORATE DISTRIBUTIONS , EARNINGS , PROFITS 77.
... earnings and profits , regardless of whether the appreciation is also reflected . The conflict between the Binzel and Merrill and Beach cases , and related problems ... earnings and profits and CORPORATE DISTRIBUTIONS , EARNINGS , PROFITS 77.
81. lappuse
... earnings and profits of $ 12,500 . Considerable controversy has arisen concerning the adjustment on account of Sansome earnings and profits provided by section 718 ( b ) ( 3 ) in the determination of invested capital . That section ...
... earnings and profits of $ 12,500 . Considerable controversy has arisen concerning the adjustment on account of Sansome earnings and profits provided by section 718 ( b ) ( 3 ) in the determination of invested capital . That section ...
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