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 61.
42. lappuse
... reason for the omission of this section in the 1934 Act . When the section was first enacted in the 1924 Act , the Finance Committee and the House Committee gave as a reason for it , the following : ( H.R. No. 179 , page 151 ) . " Under ...
... reason for the omission of this section in the 1934 Act . When the section was first enacted in the 1924 Act , the Finance Committee and the House Committee gave as a reason for it , the following : ( H.R. No. 179 , page 151 ) . " Under ...
414. lappuse
... reason of the pay- 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 ...
... reason of the pay- 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 ...
418. lappuse
... reason why the Biddle case was ever litigated nearly a hundred years later . " Upon this point a page of history is worth a volume of logic . " Justice Holmes in New York Trust Co. v . Eisner , 256 U.S. 345 , 349 . It is true that there ...
... reason why the Biddle case was ever litigated nearly a hundred years later . " Upon this point a page of history is worth a volume of logic . " Justice Holmes in New York Trust Co. v . Eisner , 256 U.S. 345 , 349 . It is true that there ...
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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accumulated alimony amount annuity apply assets attorney base period basis Bureau of Internal capital gains cash certiorari denied Circuit Court Comm Commissioner of Internal Company corporation Court of Appeals decision decree deduction deficiency determination distribution dividend divorce earnings and profits employees estate tax evidence excess profits tax exchange exempt facts Federal Taxes filed foreign tax fraud gain or loss gift tax held Helvering husband included income tax Institute on Federal interest Internal Revenue Code involved issue limitation liquidation ment net income obligation paid parties penalty periodic payments petition petitioner poration prior problem provides purchase purpose question reason received regulations reorganization res judicata respect result Revenue Act rule Section 102 section 22(k shareholders statute statutory stipulation stockholders subsidiary Supreme Court surtax Tax Court tax law tax liability tax treaties taxable taxpayer tion transaction transfer Treasury trial trust United Kingdom wife