The American University Tax Institute Lectures: Papers Presented to the Institutes on Federal Taxes ..., 1. sējumsM. Bender, 1946 |
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1.3. rezultāts no 67.
77. lappuse
... loss . If the losses between 1913 and 1925 may be offset against the earnings between 1925 and 1940 , the ... loss , and then to reduce the pre - 1913 earnings . Losses must next be applied against 1913 increase in value over cost , at ...
... loss . If the losses between 1913 and 1925 may be offset against the earnings between 1925 and 1940 , the ... loss , and then to reduce the pre - 1913 earnings . Losses must next be applied against 1913 increase in value over cost , at ...
120. lappuse
... loss from such a transaction as an ordinary loss . The distinction between " long - term " and " short- term " capital gains and losses first appeared in the Reve- nue Act of 1938. As discussed earlier , the alternate taxa- tion ...
... loss from such a transaction as an ordinary loss . The distinction between " long - term " and " short- term " capital gains and losses first appeared in the Reve- nue Act of 1938. As discussed earlier , the alternate taxa- tion ...
121. lappuse
... loss disallowed by limitation was first introduced in the Revenue Act of 1938. At that time , the carry - over was limited to a " net short - term capital loss " , was available only to noncorporate taxpayers , and was permitted only ...
... loss disallowed by limitation was first introduced in the Revenue Act of 1938. At that time , the carry - over was limited to a " net short - term capital loss " , was available only to noncorporate taxpayers , and was permitted only ...
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