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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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