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 60.
64. lappuse
... term gain , and 32.3 % of the dividend if it has a short - term gain against which it may offset it . If the purchasing corporation is a dealer in securities it may be able to take the loss as a loss in business , deductible from ...
... term gain , and 32.3 % of the dividend if it has a short - term gain against which it may offset it . If the purchasing corporation is a dealer in securities it may be able to take the loss as a loss in business , deductible from ...
120. lappuse
... term " and " short- term " capital gains and losses first appeared in the Reve- nue Act of 1938. As discussed earlier , the alternate taxa- tion provisions were limited to " long - term " capital gains and losses , and a " short - term ...
... term " and " short- term " capital gains and losses first appeared in the Reve- nue Act of 1938. As discussed earlier , the alternate taxa- tion provisions were limited to " long - term " capital gains and losses , and a " short - term ...
122. lappuse
... term " transactions . In fact , anti - inflation proponents have urged strongly that Congress lengthen the holding ... term losses against 50 % of long - term gains with the result that it is possible to realize twice the amount of gain ...
... term " transactions . In fact , anti - inflation proponents have urged strongly that Congress lengthen the holding ... term losses against 50 % of long - term gains with the result that it is possible to realize twice the amount of gain ...
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