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 51.
147. lappuse
... extent of the 3 percent rule under section 22 ( b ) ( 2 ) ( A ) except that if the total distributions payable with respect to any dis- tributee under a trust that in the year of distribution is exempt under section 165 ( a ) are paid ...
... extent of the 3 percent rule under section 22 ( b ) ( 2 ) ( A ) except that if the total distributions payable with respect to any dis- tributee under a trust that in the year of distribution is exempt under section 165 ( a ) are paid ...
207. lappuse
... extent to which Congress has carved alimony trusts out of the trust field for special treatment . The effect of sections 22 ( k ) and 171 is not only to reverse the rule of Douglas v . Willcuts , but also to take alimony trusts out of ...
... extent to which Congress has carved alimony trusts out of the trust field for special treatment . The effect of sections 22 ( k ) and 171 is not only to reverse the rule of Douglas v . Willcuts , but also to take alimony trusts out of ...
221. lappuse
... extent that it is made in discharge of the husband's obligation to support . To the extent to which it is a payment for the wife's release of her dower and other marital rights in the husband's property , the lump sum payment is a tax ...
... extent that it is made in discharge of the husband's obligation to support . To the extent to which it is a payment for the wife's release of her dower and other marital rights in the husband's property , the lump sum payment is a tax ...
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