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 81.
236. lappuse
... holder of non- voting common stock was not taxable " income " , if dividend was distributed to holders of both classes of stock in pro- portion to their holdings . Helvering v . Sprouse , 1943 , 63 S.Ct. 791 , 318 U.S. 604 , 87 L.Ed ...
... holder of non- voting common stock was not taxable " income " , if dividend was distributed to holders of both classes of stock in pro- portion to their holdings . Helvering v . Sprouse , 1943 , 63 S.Ct. 791 , 318 U.S. 604 , 87 L.Ed ...
289. lappuse
... holders of notes con- stituted " dividends " and not " interest " and were not deductible by corporation in ... holders was on a par with that of stockholders , and after pay- ments had been made to class A deben- ture holders and ...
... holders of notes con- stituted " dividends " and not " interest " and were not deductible by corporation in ... holders was on a par with that of stockholders , and after pay- ments had been made to class A deben- ture holders and ...
441. lappuse
... holders by nonstock cemetery corporation , which did not qualify as tax - exempt cemetery corporation under section 501 ( c ) ( 13 ) of this title because organized and operat- ed for profit with substantial portions of net earnings of ...
... holders by nonstock cemetery corporation , which did not qualify as tax - exempt cemetery corporation under section 501 ( c ) ( 13 ) of this title because organized and operat- ed for profit with substantial portions of net earnings of ...
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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