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 57.
201. lappuse
... situation , where the wife receives income from a trust established for her benefit , but also any situation where a charge upon property is made for the benefit of the wife . This may include a commercial annuity contract as in the ...
... situation , where the wife receives income from a trust established for her benefit , but also any situation where a charge upon property is made for the benefit of the wife . This may include a commercial annuity contract as in the ...
225. lappuse
... situation , it has been held , the husband realizes capital gain in the amount of $ 100,000.12 The theory of these cases is that when a person dis- charges an obligation to support by the transfer of ap- preciated property , he has sold ...
... situation , it has been held , the husband realizes capital gain in the amount of $ 100,000.12 The theory of these cases is that when a person dis- charges an obligation to support by the transfer of ap- preciated property , he has sold ...
238. lappuse
... situation , for the trust was never set up for the benefit of the wife . Under these circumstances Section 23 ( u ) would seem to control . Under that section H can deduct the periodic payment from his gross income and the wife must ...
... situation , for the trust was never set up for the benefit of the wife . Under these circumstances Section 23 ( u ) would seem to control . Under that section H can deduct the periodic payment from his gross income and the wife must ...
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