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. |
No grāmatas satura
1.3. rezultāts no 88.
265. lappuse
... earnings and profits , and hence a distri- bution to stockholders in 1935 in an amount exceeding earnings of 1935 plus accumulated earnings on December 31 , 1934 , as shown on corporation's books which reflected the charge in 1934 to ...
... earnings and profits , and hence a distri- bution to stockholders in 1935 in an amount exceeding earnings of 1935 plus accumulated earnings on December 31 , 1934 , as shown on corporation's books which reflected the charge in 1934 to ...
267. lappuse
... earnings and profits , since petitioner failed to carry burden of proof . Luckman v . C. I. R. , 1971 , 56 Т.С. 1216 . ac- and profits . Bennett v . U. S. , 1970 , 427 F.2d 1202 , 192 Ct.Cl. 448 . 15 . 18 . - Allocation Where ...
... earnings and profits , since petitioner failed to carry burden of proof . Luckman v . C. I. R. , 1971 , 56 Т.С. 1216 . ac- and profits . Bennett v . U. S. , 1970 , 427 F.2d 1202 , 192 Ct.Cl. 448 . 15 . 18 . - Allocation Where ...
284. lappuse
... earnings and profits , those earnings and profits were available for taxable distribution by the new corporation . C. I. R. v . Munter , 1947 , 67 S.Ct. 1175 , 331 U.S. 210 , 91 L.Ed. 1441 . Distributions out of earnings and prof- its ...
... earnings and profits , those earnings and profits were available for taxable distribution by the new corporation . C. I. R. v . Munter , 1947 , 67 S.Ct. 1175 , 331 U.S. 210 , 91 L.Ed. 1441 . Distributions out of earnings and prof- its ...
Citi izdevumi - Skatīt visu
Bieži izmantoti vārdi un frāzes
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