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 50.
70. lappuse
... earnings and profits , are applied against the basis of the distributee's stock , and any excess over basis is taxed ... earnings and profits ; and ( 2 ) distributions out of pre - 1913 increase in the value of the assets . In both cases ...
... earnings and profits , are applied against the basis of the distributee's stock , and any excess over basis is taxed ... earnings and profits ; and ( 2 ) distributions out of pre - 1913 increase in the value of the assets . In both cases ...
73. lappuse
... Earnings and Profits No complete definition of earnings and profits is given either in the Code or in the Regulations . It is not syn- onymous with either book net income or taxable net income , though either may be converted to earnings ...
... Earnings and Profits No complete definition of earnings and profits is given either in the Code or in the Regulations . It is not syn- onymous with either book net income or taxable net income , though either may be converted to earnings ...
79. lappuse
... earnings and profits by the amount of the increase less the conse- quential tax refund . A related but converse effect upon earnings and profits is caused by tax refunds attribut- able to carry - backs derived from net operating loss or ...
... earnings and profits by the amount of the increase less the conse- quential tax refund . A related but converse effect upon earnings and profits is caused by tax refunds attribut- able to carry - backs derived from net operating loss or ...
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