Deering's California CodesBancroft-Whitney Company, 1954 |
No grāmatas satura
1.–3. rezultāts no 89.
310. lappuse
... DISTRIBUTIONS Corporate distributions to be included in gross income : Extent . " Dividend " defined . From what distribution made : Earnings , profits , or increases in value of property before March 1 , 1913 : Application of distribu ...
... DISTRIBUTIONS Corporate distributions to be included in gross income : Extent . " Dividend " defined . From what distribution made : Earnings , profits , or increases in value of property before March 1 , 1913 : Application of distribu ...
314. lappuse
... ( distribution by corporation of stock of other cor- poration as taxable income ) ; 105 ALR 761 , 130 ALR 408 , 143 ALR 230 , 144 ALR 1337 , 167 ALR 554 ( income tax as to stock dividends ) ; 120 ALR 1280 , 143 ALR 596 , 158 ALR 1432 ...
... ( distribution by corporation of stock of other cor- poration as taxable income ) ; 105 ALR 761 , 130 ALR 408 , 143 ALR 230 , 144 ALR 1337 , 167 ALR 554 ( income tax as to stock dividends ) ; 120 ALR 1280 , 143 ALR 596 , 158 ALR 1432 ...
367. lappuse
... distribution under the plan shall be considered a distribution in complete liquidation . LEGISLATIVE HISTORY 1. Added by Stats 1949 ch 557 § 1 p 1003 , effective July 1 , 1951. Based on Stats 1929 ch 13 § 20 subd ( b ) ( 6 ) p 27 , as ...
... distribution under the plan shall be considered a distribution in complete liquidation . LEGISLATIVE HISTORY 1. Added by Stats 1949 ch 557 § 1 p 1003 , effective July 1 , 1951. Based on Stats 1929 ch 13 § 20 subd ( b ) ( 6 ) p 27 , as ...
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Added Added Added Added Amended Added and Amended Added by Stats adjusted basis ALR2d Amended Added Added Amended Amended Amended by Stats annuity applicable Based on Stats beneficiary bond Cal Jur Taxation capital assets Chapter claim COLLATERAL REFERENCES Cal commissioner computation of taxes computing net income credit or refund CROSS REFERENCES December 31 deductions allowed deemed defined destroyed or seized determining distribution effective June election employees estate or trust exemption February 28 fiduciary Franchise Tax Board gain or loss grantor gross income installment interest inventory joint return Jur Income Taxes lease LEGISLATIVE HISTORY Added liability lien liquidation loss from sale McK Dig Taxation notice operative July overpayment payment penalties period person prior Property acquired provisions purposes REFERENCES Am Jur reorganization Repealed Added residence respect sale or exchange separate return spouse stock or securities subd subsec substituting Franchise Tax tax imposed taxpayer thereof tion trade or business