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 92.
59. lappuse
... taxable dividend and taxable as such . In order to be exempt under Section 112 ( b ) ( 6 ) , the fol- lowing conditions are stated : ( A ) The parent , on the date of the adoption of the plan of liquidation and continuously until the ...
... taxable dividend and taxable as such . In order to be exempt under Section 112 ( b ) ( 6 ) , the fol- lowing conditions are stated : ( A ) The parent , on the date of the adoption of the plan of liquidation and continuously until the ...
70. lappuse
... taxable gain from other types of distributions or from a sale or exchange of the stock . ( c ) Distributions made out of post - 1913 earnings and profits constitute taxable dividends , and section 115 ( b ) provides : " For the purposes ...
... taxable gain from other types of distributions or from a sale or exchange of the stock . ( c ) Distributions made out of post - 1913 earnings and profits constitute taxable dividends , and section 115 ( b ) provides : " For the purposes ...
199. lappuse
... taxed as periodic payments in any one taxable year of the wife on account of current or future install- ments received in her taxable year . It should be noted that installment payments made in advance are aggregated with currently due ...
... taxed as periodic payments in any one taxable year of the wife on account of current or future install- ments received in her taxable year . It should be noted that installment payments made in advance are aggregated with currently due ...
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