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 40.
83. lappuse
... issue ever has to be actually decided . To assist in the determination of this particular factual issue the statute also provides a supplementary test in its pro- vision that the fact that earnings are permitted to accumulate beyond ...
... issue ever has to be actually decided . To assist in the determination of this particular factual issue the statute also provides a supplementary test in its pro- vision that the fact that earnings are permitted to accumulate beyond ...
160. lappuse
... issue base period . It also indicated that the standard issue formulae , such as those in section 711 ( b ) ( 1 ) ( H ) , ( I ) , ( J ) and ( K ) were suspect for purposes of section 722. It also suggested that section 734 might not be ...
... issue base period . It also indicated that the standard issue formulae , such as those in section 711 ( b ) ( 1 ) ( H ) , ( I ) , ( J ) and ( K ) were suspect for purposes of section 722. It also suggested that section 734 might not be ...
353. lappuse
... issue whether the taxpayer has been guilty of fraud with in- tent to evade tax is on the Commissioner . Also , under Section 1119 of the Code , the burden of proof is on the Commissioner to show that a petitioner is liable as a ...
... issue whether the taxpayer has been guilty of fraud with in- tent to evade tax is on the Commissioner . Also , under Section 1119 of the Code , the burden of proof is on the Commissioner to show that a petitioner is liable as a ...
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