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 87.
12. lappuse
... tion resulting from the acquisition by one corpora- tion of stock or properties of another . " The regulations state that the term " reorganization " is to be strictly limited to the specific transactions set forth in section ( g ) ( 1 ) ...
... tion resulting from the acquisition by one corpora- tion of stock or properties of another . " The regulations state that the term " reorganization " is to be strictly limited to the specific transactions set forth in section ( g ) ( 1 ) ...
15. lappuse
... tion , overruling the government's argument that this was a " refinancing " not a " recapitalization ... tion we come to the meaning of " a party to a reorganiza- tion . " The Code defines this term as follows : " ( 2 ) The term ' a ...
... tion , overruling the government's argument that this was a " refinancing " not a " recapitalization ... tion we come to the meaning of " a party to a reorganiza- tion . " The Code defines this term as follows : " ( 2 ) The term ' a ...
51. lappuse
... tion , which under the plan are to be transferred to a sub- sidiary of the parent . In Groman v . Commissioner , 302 U.S. 82 , it is ruled that this is not an exempt ... tion tion . PURCHASE , SALE , REORGANIZATION OF A BUSINESS 51.
... tion , which under the plan are to be transferred to a sub- sidiary of the parent . In Groman v . Commissioner , 302 U.S. 82 , it is ruled that this is not an exempt ... tion tion . PURCHASE , SALE , REORGANIZATION OF A BUSINESS 51.
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