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 40.
10. lappuse
... securities . ' ( 3 ) There must be a " reorganization . ' 99 99 ( 4 ) The stock or securities must be in a party to the reorganization . ( 5 ) Exchange must be pursuant to a plan of reorgani- zation . Exchange . There must be an ...
... securities . ' ( 3 ) There must be a " reorganization . ' 99 99 ( 4 ) The stock or securities must be in a party to the reorganization . ( 5 ) Exchange must be pursuant to a plan of reorgani- zation . Exchange . There must be an ...
11. lappuse
... securities . " A negative test is whether the obligation can be considered practically as a substitute for cash payable by the corporation . Ordinary short term or demand notes are not securities and an exchange of property for such ...
... securities . " A negative test is whether the obligation can be considered practically as a substitute for cash payable by the corporation . Ordinary short term or demand notes are not securities and an exchange of property for such ...
51. lappuse
... securities may be given in the exchange . Also , under paragraph ( D ) if the transferor corporation or its shareholders or both are in control of the transferee after the exchange , they may receive stock and securities . Bonds are ...
... securities may be given in the exchange . Also , under paragraph ( D ) if the transferor corporation or its shareholders or both are in control of the transferee after the exchange , they may receive stock and securities . Bonds are ...
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