United States Code AnnotatedThompson/West Publishing Company, 1978 Comprises all laws of a general and permenent nature under arrangement of the official Code of laws of the United States, with annotations from Federal and State courts. |
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1.3. rezultāts no 85.
166. lappuse
... distribution of available earn- ings or profits under a claim of right or without any expectation of repayment . Clark v . C. I. R. , C.A.9 , 1959 , 266 F.2d 698 . Question whether distribution by cor- poration to stockholder is ...
... distribution of available earn- ings or profits under a claim of right or without any expectation of repayment . Clark v . C. I. R. , C.A.9 , 1959 , 266 F.2d 698 . Question whether distribution by cor- poration to stockholder is ...
231. lappuse
... distribution by a corporation of its stock , and the distribution shall be treated as a distribution of property to which section 301 applies- ( 1 ) Distributions in lieu of money . If the distribution is , at the election of any of ...
... distribution by a corporation of its stock , and the distribution shall be treated as a distribution of property to which section 301 applies- ( 1 ) Distributions in lieu of money . If the distribution is , at the election of any of ...
286. lappuse
... distribution was taxable to stockholder as dividends . C. I. R. v . Philipps , 1949 , 69 S.Ct. 616 , 336 U.S. 410 , 93 L.Ed. 771 . Neither liquidating distributions nor ordinary distributions may be used to di- minish current earnings ...
... distribution was taxable to stockholder as dividends . C. I. R. v . Philipps , 1949 , 69 S.Ct. 616 , 336 U.S. 410 , 93 L.Ed. 771 . Neither liquidating distributions nor ordinary distributions may be used to di- minish current earnings ...
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acquiring corporation acquisition adjusted basis Adm.News affirmed amount apply assets bank basis bonds business expense business purpose capital gain cash certiorari denied common stock complete liquidation computing constituted Corp corporation's cost Ct.Cl deductible dend distribution divi earnings and profits Effective Date entitled essentially equivalent excess profits tax exchange for stock F.Supp fair market value ferred gain or loss gross income Helvering holders income tax purposes incurred indebtedness interest Internal Revenue Code L.Ed liability loan ment merger nonrecognition ordinary income ownership paid partial liquidation partnership payer payment petitioner poration preferred stock Pub.L purchase pursuant quired ration realty received recognized redemption of stock reorganization Revenue Act S.Ct sale or exchange second corporation shareholders shares sold Stat stock or securities stockholders subsec subsidiary substantial tax avoidance taxable dividend tion trans transaction transfer transferor treasury stock treated trust U.S.Code Cong