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 47.
14. lappuse
... transaction " doctrine , the sale may be considered a step in the integral plan and not a reor- ganization . The completed transaction will be held to have included the introduction of new capital and a re- duction in the interest of ...
... transaction " doctrine , the sale may be considered a step in the integral plan and not a reor- ganization . The completed transaction will be held to have included the introduction of new capital and a re- duction in the interest of ...
24. lappuse
... transaction which occurred subsequently when stock of the new corporation was issued to the old bondholders . By that time the Court held that the old bondholders had in effect become stock- holders so that the transaction in question ...
... transaction which occurred subsequently when stock of the new corporation was issued to the old bondholders . By that time the Court held that the old bondholders had in effect become stock- holders so that the transaction in question ...
27. lappuse
... transaction can be deemed to be a reorganization unless it is under- taken for a corporate business purpose . This gloss upon the statute was thought to be justified by the Gregory decision . The reasoning is that the statutes were de ...
... transaction can be deemed to be a reorganization unless it is under- taken for a corporate business purpose . This gloss upon the statute was thought to be justified by the Gregory decision . The reasoning is that the statutes were de ...
Saturs
TaxFree Corporate Exchanges Section 102 1 R C | 3 |
2 Selected Problems | 23 |
Tax Problems Relating to the Purchase Sale | 35 |
Autortiesības | |
18 citas sadaļas nav parādītas.
Citi izdevumi - Skatīt visu
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 |
Bieži izmantoti vārdi un frāzes
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