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 53.
4. lappuse
... exchange . ' Non - recognition Provisions . The first group of the non - recognition provisions in Sec . 112 relates to exchanges solely in kind . " Exchange " connotes something similar to barter . While these pro- visions refer to " ...
... exchange . ' Non - recognition Provisions . The first group of the non - recognition provisions in Sec . 112 relates to exchanges solely in kind . " Exchange " connotes something similar to barter . While these pro- visions refer to " ...
9. lappuse
... exchange has no taxable gain or loss , but the seller does to the extent of the cash pay- ment . § 112 ( b ) ( 2 ) -Stock for Stock of Same Corporation . The second type of exchange is found in Section 112 ( b ) ( 2 ) . This relates to ...
... exchange has no taxable gain or loss , but the seller does to the extent of the cash pay- ment . § 112 ( b ) ( 2 ) -Stock for Stock of Same Corporation . The second type of exchange is found in Section 112 ( b ) ( 2 ) . This relates to ...
10. lappuse
... exchange . " ( 2 ) The exchange must be of " stock or securities . ' ( 3 ) There must be a " reorganization . ' 99 99 ( 4 ) The stock or securities must be in a party to the reorganization . ( 5 ) Exchange must be pursuant to a plan of ...
... exchange . " ( 2 ) The exchange must be of " stock or securities . ' ( 3 ) There must be a " reorganization . ' 99 99 ( 4 ) The stock or securities must be in a party to the reorganization . ( 5 ) Exchange must be pursuant to a plan of ...
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