Deering's California CodesBancroft-Whitney Company, 1954 |
No grāmatas satura
1.–3. rezultāts no 87.
108. lappuse
... respect of such substituted basis proper adjustments of a similar nature in respect of the period during which the property was held by the transferor , donor , or grantor or during which the other property was held by the person for ...
... respect of such substituted basis proper adjustments of a similar nature in respect of the period during which the property was held by the transferor , donor , or grantor or during which the other property was held by the person for ...
130. lappuse
... respect to such trust for purposes of this section . In determining the amount of the Article 1.5 lease indebt- edness where only a portion of the real property is subject to an Article 1.5 lease , proper allocation to the premises ...
... respect to such trust for purposes of this section . In determining the amount of the Article 1.5 lease indebt- edness where only a portion of the real property is subject to an Article 1.5 lease , proper allocation to the premises ...
343. lappuse
... respect to the property of the corporation , without regard to the amount of the property of such corporation which would be excluded under Section 24151e in determining the adjusted basis of all the assets of the corporation for the ...
... respect to the property of the corporation , without regard to the amount of the property of such corporation which would be excluded under Section 24151e in determining the adjusted basis of all the assets of the corporation for the ...
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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