Accounting Principles Underlying Federal Income Taxes: 1924A. W. Shaw Company, 1924 - 489 lappuses |
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1.–5. rezultāts no 27.
64. lappuse
... stock for preferred stock of the same corporation , the exchange being between two individuals , was held to result in taxable income to the extent that the fair market value of the preferred exceeded the cost of the common ( O. D. 1008 ) ...
... stock for preferred stock of the same corporation , the exchange being between two individuals , was held to result in taxable income to the extent that the fair market value of the preferred exceeded the cost of the common ( O. D. 1008 ) ...
65. lappuse
... stock resulted in a taxable profit to a stock- holder if the amount received by him exceeded cost ( O. D. 693 ) ... preferred over book values when sales were made in sufficient quantity ( A. R. R. 2771 ) ; however , if quotations are not avail ...
... stock resulted in a taxable profit to a stock- holder if the amount received by him exceeded cost ( O. D. 693 ) ... preferred over book values when sales were made in sufficient quantity ( A. R. R. 2771 ) ; however , if quotations are not avail ...
66. lappuse
... preferred stock be donated back to the corporation , no taxable loss or gain resulted , the original cost of the investment remaining as the cost of the new interest secured ( I. T. 1168 ) . Likewise , the donation of stock and the ...
... preferred stock be donated back to the corporation , no taxable loss or gain resulted , the original cost of the investment remaining as the cost of the new interest secured ( I. T. 1168 ) . Likewise , the donation of stock and the ...
80. lappuse
1924 Eric Louis Kohler. STOCK DIVIDENDS Stock dividends were declared non - taxable in Eisner v . Macomber ( 250 ... preferred stock of the corporation is a stock dividend the same as if paid in common stock ( O. D. 801 ) , but if paid in ...
1924 Eric Louis Kohler. STOCK DIVIDENDS Stock dividends were declared non - taxable in Eisner v . Macomber ( 250 ... preferred stock of the corporation is a stock dividend the same as if paid in common stock ( O. D. 801 ) , but if paid in ...
86. lappuse
... preferred and common , the balance ( $ 30,000 ) being sold for cash at par . ( 3 ) ( b ) In 1919 the O Corporation is ( 1 ) formed , and its authorized capital of $ 300,000 in common stock is exchanged for the holdings of the ...
... preferred and common , the balance ( $ 30,000 ) being sold for cash at par . ( 3 ) ( b ) In 1919 the O Corporation is ( 1 ) formed , and its authorized capital of $ 300,000 in common stock is exchanged for the holdings of the ...
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accrued acquired additional allowed amortization amount applied assessed assets bad debts balance bank basis beneficiary calendar capital stock centum claim collector Commissioner computed cost December 31 depletion distributed earnings employees excess profits tax exchange exempt expenses fair market fair value Federal filed fiscal foreign corporation fund gross income held included income exceeds income tax individual instalment intangibles interest paid inventory invested capital January lease liability Liberty Bonds Loan market value ment Municipal Bonds net income exceeds normal tax Number organization par value partnership payable payment period personal service corporation poration portion preferred stock premiums purchased received refund regulations reorganization Reserve for Depreciation Revenue Act rule salary securities shares sold stock dividend stockholders subdivision surplus surtax tax imposed tax return tax-free taxable income taxable profit taxes paid taxpayer thereof tion trust United
Populāri fragmenti
58. lappuse - If the property was acquired by gift after December 31, 1920, the basis shall be the same as it would be in the hands of the donor or the last preceding owner by whom it was not acquired by gift...
414. lappuse - March 1, 1913; such reasonable allowance in all the above cases to be made under rules and regulations to be prescribed by the Commissioner, with the approval of the Secretary. In the case of leases the deductions allowed by this paragraph shall be equitably apportioned between the lessor and lessee...
443. lappuse - That corporations which are affiliated within the meaning of this section may, for any taxable year beginning on or after January 1, 1922, make separate returns or, under regulations prescribed by the Commissioner with the approval of the Secretary, make a consolidated return of net income for the purpose of this title, in which case the taxes thereunder shall be computed and determined upon the basis of such return.
422. lappuse - That the tax imposed by sections 2 10 and 211 shall apply to the income of estates or of any kind of property held in trust...
446. lappuse - ... (B) from a foreign corporation unless less than 50 per centum of the gross income of such foreign corporation for the three-year period ending with the close of its taxable year preceding the declaration of such dividends (or for such part of such period as the corporation has been in existence) was derived from sources within the United States...
392. lappuse - fiscal year" means an accounting period of twelve months ending on the last day of any month other than December. The term "taxable year...
461. lappuse - ... possession of the United States; and ***** (3) If, in the case of such citizen, 50 per centum or more of his gross income (computed without the benefit of this section) for such period or such part thereof was derived from the active conduct of a trade or business within a possession of the United States either on his own account or as an employee or agent of another.
427. lappuse - States, the amount of any such taxes paid or accrued during the taxable year to any possession of the United States; and (3) ALIEN RESIDENT OF UNITED STATES. — In the case of an alien resident of the United States, the amount of any such taxes paid or accrued during the taxable year...
474. lappuse - The net income shall be computed upon the basis of the taxpayer's annual accounting period (fiscal year or calendar year, as the case may be) in accordance with the method of accounting regularly employed in keeping the books of such taxpayer...
412. lappuse - All Interest paid or accrued within the taxable year on Indebtedness, except on Indebtedness Incurred or continued to purchase or carry obligations (other than obligations of the United States Issued after September 24. 1917, and originally subscribed for by the taxpayer) the Interest upon which Is wholly exempt from the taxes Imposed by this chapter.