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 65.
24. lappuse
... stock- holders of the new companies . These decisions are some- times regarded as evidencing a departure from the ... stockholders re- ceived both stock and bonds in the exchange . Helvering v . Watts , 296 U.S. 387. Although it would ...
... stock- holders of the new companies . These decisions are some- times regarded as evidencing a departure from the ... stockholders re- ceived both stock and bonds in the exchange . Helvering v . Watts , 296 U.S. 387. Although it would ...
38. lappuse
... stockholders ' gain . The plan , therefore , calls for the liquidation of the com- pany . The stockholders ' gain upon the liquidation of the company is capital gain , taxable at the capital gain rate . If the tax is 38 % of the ...
... stockholders ' gain . The plan , therefore , calls for the liquidation of the com- pany . The stockholders ' gain upon the liquidation of the company is capital gain , taxable at the capital gain rate . If the tax is 38 % of the ...
42. lappuse
... stock- holders without the surrender by the stockholders of any of their stock , then such a dividend is a taxable dividend . If , however , Corporation A organizes two corporations , B and C , and transfers part of its assets to ...
... stock- holders without the surrender by the stockholders of any of their stock , then such a dividend is a taxable dividend . If , however , Corporation A organizes two corporations , B and C , and transfers part of its assets to ...
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