Acts of the Legislature of Puerto Rico |
No grāmatas satura
1.3. rezultāts no 56.
652. lappuse
any such tax - free distribution shall be applied against and reduce the adjusted basis of the stock provided in section 113 . ( c ) Distributions in Liquidation . - Amounts distributed in complete liquidation of a corporation shall be ...
any such tax - free distribution shall be applied against and reduce the adjusted basis of the stock provided in section 113 . ( c ) Distributions in Liquidation . - Amounts distributed in complete liquidation of a corporation shall be ...
658. lappuse
the law applicable to the year in which the distribution was made , was not a taxable dividend to the shareholders of the second corporation , the amount of such distribution shall not increase the earnings and profits of the first ...
the law applicable to the year in which the distribution was made , was not a taxable dividend to the shareholders of the second corporation , the amount of such distribution shall not increase the earnings and profits of the first ...
830. lappuse
DISTRIBUTIONS BY PARTNERSHIPS TAXABLE TO PARTNERS . Persons carrying on business in partnership shall include in their gross income for the taxable year the amount of their respective shares of the partnerships profits distributed .
DISTRIBUTIONS BY PARTNERSHIPS TAXABLE TO PARTNERS . Persons carrying on business in partnership shall include in their gross income for the taxable year the amount of their respective shares of the partnerships profits distributed .
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acciones allowed amended amount año contributivo apartado application approved Aprobada Artículo Asamblea assessment authorized bajo base beneficios bond cantidad capital caso ción Commonwealth como contract contribución contribuyente corporación corporation Court cual cualquier deduction depend después determined días dicha dicho dientes disposiciones distribution effect empleado employee ents established Estado exceso exemption fecha filed fines fondos forma fuere funds gain ganancia Government Governor granted gross income hereby income individual industrial ingreso ingreso bruto interest Ley Núm loss mayo means monto negocio Office operations otherwise pagado pago paid paragraph párrafo partnership payment pérdida period período person planilla podrá prescribed presente production propiedad Puerto Rico received regulations respect sección Secretary Section será serán servicios sociedad subsection tax exemption taxable taxpayer term término thereof tion United venta