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 59.
101. lappuse
... ment as to what sums are needed for working capital , ex- pansion of facilities , sinking funds for debt retirement , contingency funds to cover employee benefits , and similar bona fide business and legal needs . In all questionable ...
... ment as to what sums are needed for working capital , ex- pansion of facilities , sinking funds for debt retirement , contingency funds to cover employee benefits , and similar bona fide business and legal needs . In all questionable ...
238. lappuse
... ment in her gross income because she is merely receiving a payment which has first been constructively received by the husband . Notice the tax savings enjoyed by the husband in this situation . He obtains a deduction of $ 3500 a month ...
... ment in her gross income because she is merely receiving a payment which has first been constructively received by the husband . Notice the tax savings enjoyed by the husband in this situation . He obtains a deduction of $ 3500 a month ...
414. lappuse
... ment of cash as a dividend but that surplus or its earnings or profits are in no way increased by reason of such pay- ment . In either event there certainly is no profit realized by the corporation . As the Supreme Court said in the ...
... ment of cash as a dividend but that surplus or its earnings or profits are in no way increased by reason of such pay- ment . In either event there certainly is no profit realized by the corporation . As the Supreme Court said in the ...
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