The Internal Revenue Code of 1954: Hearings Before the Committee on Finance, United States Senate, Eighty-third Congress, Second Session, on H.R. 8300, an Act to Revise the Internal Revenue Laws of the United States, 3. daļaU.S. Government Printing Office, 1954 - 2443 lappuses |
No grāmatas satura
1.5. rezultāts no 49.
1155. lappuse
... preferred shares outstanding , a net worth over $ 7 million , and a list of about 2,000 stockholders . Corporation Y had 2,400,000 common shares out- standing , a net worth of $ 23 million , and over 15,000 stockholders . There were a ...
... preferred shares outstanding , a net worth over $ 7 million , and a list of about 2,000 stockholders . Corporation Y had 2,400,000 common shares out- standing , a net worth of $ 23 million , and over 15,000 stockholders . There were a ...
1157. lappuse
... preferred stock was exchanged for preferred stock ; common stock was exchanged for common stock . The stockholders received stock in identically the same proportions as they held stock prior to the consolidation in the transferor ...
... preferred stock was exchanged for preferred stock ; common stock was exchanged for common stock . The stockholders received stock in identically the same proportions as they held stock prior to the consolidation in the transferor ...
1161. lappuse
... preferred stock . Subsequently , when such preferred stock was redeemed or sold , litigation ensued as to the question of whether such sale or redemption constituted capital gain or a dividend . That is the reason for the enactment of ...
... preferred stock . Subsequently , when such preferred stock was redeemed or sold , litigation ensued as to the question of whether such sale or redemption constituted capital gain or a dividend . That is the reason for the enactment of ...
1162. lappuse
... preferred stock dividend sold it the next day to an insurance company and was allowed to pay tax at capital gains rates . That is what the court held . The House bill deals only with redemption of preferred stock dividends and not with ...
... preferred stock dividend sold it the next day to an insurance company and was allowed to pay tax at capital gains rates . That is what the court held . The House bill deals only with redemption of preferred stock dividends and not with ...
1164. lappuse
... preferred stock . Sub- sequently , when such preferred stock was redeemed or sold , litigation ensued as to the question of whether such sale or redemption constituted capital gain or a dividend . Section 309 now proposes an 85 percent ...
... preferred stock . Sub- sequently , when such preferred stock was redeemed or sold , litigation ensued as to the question of whether such sale or redemption constituted capital gain or a dividend . Section 309 now proposes an 85 percent ...
Bieži izmantoti vārdi un frāzes
allowed amendment amount apply April 14 arbitrage assets Association basis beneficiaries benefits bill bonds capital gain CHAIRMAN computed Congress consolidated returns cost December 31 deduction depreciation distribution dividends effect election eliminated employees enactment estate investment trust exchange exempt expenses Federal filed foreign gross income held corporation income tax income-tax industry interest Internal Revenue Code Internal Revenue Service inventory lease lessee lessor LIFO limitation liquidation loss Means Committee ment method mineral operating ordinary income paid partner partnership payments pension plan percent percentage depletion period permitted preferred stock present law profits proposed provisions publicly held purchase purposes quartzite real estate real estate investment real estate trusts real property real-estate received recommended respect result retail rule section 110 section 309 Senate Finance Committee shareholders shares short sale statement stockholders subchapter substantial taxable income taxation taxpayer tion transaction treatment United United States Senate
Populāri fragmenti
1222. lappuse - States, organized and operated exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals...
1675. lappuse - The economic philosophy behind the clause empowering Congress to grant patents and copyrights is the conviction that encouragement of individual effort by personal gain is the best way to advance public welfare through the talents of authors and inventors in 'science and useful arts.
1214. lappuse - As used in this paragraph the term "gross income from the property" means the gross income from mining. The term "mining" as used herein shall be considered to include not merely the extraction of the ores or minerals from the ground but also the ordinary treatment processes normally applied by mine owners or operators in order to obtain the commercially marketable mineral product or products...
1691. lappuse - If property (as a result of its destruction in whole or in part, theft or seizure, or an exercise of the power of requisition or condemnation, or the threat or imminence thereof...
1618. lappuse - States, upon or with respect to the accumulated profits of such foreign corporation from which such dividends were paid, which the amount of...
1248. lappuse - Indies, and which satisfies the following conditions: (1) if 95 percent or more of the gross income of such domestic corporation for the 3-year period immediately preceding the close of the taxable year (or for such part of such period...
1223. lappuse - The exemption from taxation of money or property devoted to charitable and other purposes is based upon the theory that the Government is compensated for the loss of revenue by its relief from financial burden which would otherwise have to be met by appropriations from public funds, and by the benefits resulting from the promotion of the general welfare.
1228. lappuse - In the case of a corporation, there shall be allowed as a deduction an amount equal to the following percentages of the amount received as dividends from a domestic corporation which is subject to taxation under this chapter...
1638. lappuse - ... if a petition for redetermination of a deficiency in such estate tax has been filed with the Tax Court within the time prescribed in...
1701. lappuse - Reversionary interests (a) General rule. The grantor shall be treated as the owner of any portion of a trust in which he has a reversionary interest in either the corpus or the income therefrom if, as of the inception of that portion of the trust, the interest will or may reasonably be expected to take effect in possession or enjoyment within...