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 14.
72. lappuse
... supra . In that case the gain realized by a shareholder , to the extent of cash or property other than securities received and attributable to earnings and profits , was held taxable as a dividend , even though the distribution ...
... supra . In that case the gain realized by a shareholder , to the extent of cash or property other than securities received and attributable to earnings and profits , was held taxable as a dividend , even though the distribution ...
98. lappuse
... supra ; Litchfield Creamery Co. , T.C. Memo . , Dkt . No. 110318 , Oct. 19 , 1943 ; California Motor Transport Co. , Ltd. , supra . shown themselves to be quite sympathetic . The Tax Court 98 THE AMERICAN UNIVERSITY TAX INSTITUTE.
... supra ; Litchfield Creamery Co. , T.C. Memo . , Dkt . No. 110318 , Oct. 19 , 1943 ; California Motor Transport Co. , Ltd. , supra . shown themselves to be quite sympathetic . The Tax Court 98 THE AMERICAN UNIVERSITY TAX INSTITUTE.
301. lappuse
... supra . 19 Helvering v . Mitchell , supra . 20 Garden City Feeder Co. , 27 B.T.A. 1132 . Conclusion . From many years ' experience in the Bureau CIVIL FRAUD CLAIMS 301.
... supra . 19 Helvering v . Mitchell , supra . 20 Garden City Feeder Co. , 27 B.T.A. 1132 . Conclusion . From many years ' experience in the Bureau CIVIL FRAUD CLAIMS 301.
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