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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accumulated alimony amount annuity apply assets attorney base period basis Bureau of Internal capital gains cash certiorari denied Circuit Court Comm Commissioner of Internal Company corporation Court of Appeals decision decree deduction deficiency determination distribution dividend divorce earnings and profits employees estate tax evidence excess profits tax exchange exempt facts Federal Taxes filed foreign tax fraud gain or loss gift tax held Helvering husband included income tax Institute on Federal interest Internal Revenue Code involved issue limitation liquidation ment net income obligation paid parties penalty periodic payments petition petitioner poration prior problem provides purchase purpose question reason received regulations reorganization res judicata respect result Revenue Act rule Section 102 section 22(k shareholders statute statutory stipulation stockholders subsidiary Supreme Court surtax Tax Court tax law tax liability tax treaties taxable taxpayer tion transaction transfer Treasury trial trust United Kingdom wife