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 87.
40. lappuse
... result of what they did , it was imposed upon the transaction in spite of their intent . The case is further compli ... result , it concurred in the result and held the Fairfield Company taxable . I believe the Court's reasoning is wrong ...
... result of what they did , it was imposed upon the transaction in spite of their intent . The case is further compli ... result , it concurred in the result and held the Fairfield Company taxable . I believe the Court's reasoning is wrong ...
81. lappuse
... result from having the predecessor's earn- ings included both in paid - in capital under section 718 ( a ) ( 1 ) and ( 2 ) and in accumulated earnings and profits under section 718 ( a ) ( 4 ) as a result of the Sansome case . They ...
... result from having the predecessor's earn- ings included both in paid - in capital under section 718 ( a ) ( 1 ) and ( 2 ) and in accumulated earnings and profits under section 718 ( a ) ( 4 ) as a result of the Sansome case . They ...
254. lappuse
... result in a larger tax . On the other hand , one spouse may have large deductions in excess of gross income which can in a joint return reduce the income of the other spouse . For example , capital losses incurred by a wife , deduction ...
... result in a larger tax . On the other hand , one spouse may have large deductions in excess of gross income which can in a joint return reduce the income of the other spouse . For example , capital losses incurred by a wife , deduction ...
Saturs
TaxFree Corporate Exchanges Section 102 1 R C | 3 |
2 Selected Problems | 23 |
Tax Problems Relating to the Purchase Sale | 35 |
Autortiesības | |
18 citas sadaļas nav parādītas.
Citi izdevumi - Skatīt visu
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 |
Bieži izmantoti vārdi un frāzes
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