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 55.
43. lappuse
... reorganization took place and therefore there was no real reorganization . I believe the value of the property transferred to the corporation which immediately sold its assets , to the extent of the transferor's accumulated income ...
... reorganization took place and therefore there was no real reorganization . I believe the value of the property transferred to the corporation which immediately sold its assets , to the extent of the transferor's accumulated income ...
50. lappuse
... reorganization exchanges property , in pursuance of a plan of reorganization , solely for stock or securities in another corporation , a party to the reorganization . " The essentials of total exemption are that there be a reorganization ...
... reorganization exchanges property , in pursuance of a plan of reorganization , solely for stock or securities in another corporation , a party to the reorganization . " The essentials of total exemption are that there be a reorganization ...
55. lappuse
... reorganization ; " that stockholders ' benefit or purposes are not corporate purpose ; that lacking a legitimate cor- porate purpose in the recapitalization it did not qualify as a reorganization . The transaction , not being a re ...
... reorganization ; " that stockholders ' benefit or purposes are not corporate purpose ; that lacking a legitimate cor- porate purpose in the recapitalization it did not qualify as a reorganization . The transaction , not being a re ...
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