Deering's California CodesBancroft-Whitney Company, 1954 |
No grāmatas satura
1.–3. rezultāts no 66.
56. lappuse
... liquidation over the aggregate replacement cost ; or ( b ) Decreased by an amount equal to the excess , if any , of the aggregate replacement cost of such goods over the aggregate cost thereof reflected in the opening inventory of the ...
... liquidation over the aggregate replacement cost ; or ( b ) Decreased by an amount equal to the excess , if any , of the aggregate replacement cost of such goods over the aggregate cost thereof reflected in the opening inventory of the ...
79. lappuse
... liquidation of a cor- poration , if— ( i ) The liquidation is made in pursuance of a plan of liquidation adopted after December 31 , 1950 , whether the taxable year of the corporation began on , before , or after January 1 , 1951 ; and ...
... liquidation of a cor- poration , if— ( i ) The liquidation is made in pursuance of a plan of liquidation adopted after December 31 , 1950 , whether the taxable year of the corporation began on , before , or after January 1 , 1951 ; and ...
411. lappuse
... liquidation " defined : § 25261a . COLLATERAL REFERENCES McK Dig Taxation § 458 ; Am Jur Income Taxes § 216 . § 25261a . " Involuntary liquidation " defined . " Involuntary liqui- dation " means the sale or other disposition of goods ...
... liquidation " defined : § 25261a . COLLATERAL REFERENCES McK Dig Taxation § 458 ; Am Jur Income Taxes § 216 . § 25261a . " Involuntary liquidation " defined . " Involuntary liqui- dation " means the sale or other disposition of goods ...
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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