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 80.
68. lappuse
... received is applied against the aggregate basis of the stock , and any excess over that basis is reportable when received . If complete liquidation is not contem- plated , but a distribution is made in redemption of part of the stock ...
... received is applied against the aggregate basis of the stock , and any excess over that basis is reportable when received . If complete liquidation is not contem- plated , but a distribution is made in redemption of part of the stock ...
69. lappuse
... received by the parent is the same as the basis in the hands of the subsidiary . However , unlike the reorganization provisions generally , section 112 ( b ) ( 6 ) permanently eliminates , instead of postpones , any gain or loss on the ...
... received by the parent is the same as the basis in the hands of the subsidiary . However , unlike the reorganization provisions generally , section 112 ( b ) ( 6 ) permanently eliminates , instead of postpones , any gain or loss on the ...
239. lappuse
... received under the circumstances described in section 22 ( k ) is required to be included in the gross income of the recipient whether such amounts are derived , in whole or in part , from income received or accrued by the source to ...
... received under the circumstances described in section 22 ( k ) is required to be included in the gross income of the recipient whether such amounts are derived , in whole or in part , from income received or accrued by the source to ...
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