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 48.
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 I 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