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.
204. lappuse
... trust is paid the wife in lieu of alimony , no amount is included in the husband's income therefor and no deduction is allowed the husband . The same rule is applied with respect to periodic payments which include both income and ...
... trust is paid the wife in lieu of alimony , no amount is included in the husband's income therefor and no deduction is allowed the husband . The same rule is applied with respect to periodic payments which include both income and ...
205. lappuse
... trust , of course , the trust will deduct the amount of its income paid , credited , or to be distributed to beneficiaries , in accordance with the provisions of sec- tion 162 of the Code . Section 171 ( b ) of the Code , as added by ...
... trust , of course , the trust will deduct the amount of its income paid , credited , or to be distributed to beneficiaries , in accordance with the provisions of sec- tion 162 of the Code . Section 171 ( b ) of the Code , as added by ...
231. lappuse
... trust to provide maintenance and support for his wife for her lifetime , and he predeceases her , it has been held that the trust corpus is includible in his gross estate.22 The theory of the decision is that , since the income of the trust ...
... trust to provide maintenance and support for his wife for her lifetime , and he predeceases her , it has been held that the trust corpus is includible in his gross estate.22 The theory of the decision is that , since the income of the trust ...
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