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 I 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