No grāmatas satura
1.3. rezultāts no 85.
147. lappuse
debt - stock controversies as the peculiar province of the Tax Court . In the course of the opinion , however , Mr. Justice Reed had occasion to say : As material amounts of capital were invested in stock we need not consider the ...
debt - stock controversies as the peculiar province of the Tax Court . In the course of the opinion , however , Mr. Justice Reed had occasion to say : As material amounts of capital were invested in stock we need not consider the ...
339. lappuse
The two Tax Court cases above discussed , in which transferee liability was asserted against employee - stockholders who received excessive compensation , have been before the Courts of Appeals . The Sixth Circuit has affirmed the Tax ...
The two Tax Court cases above discussed , in which transferee liability was asserted against employee - stockholders who received excessive compensation , have been before the Courts of Appeals . The Sixth Circuit has affirmed the Tax ...
355. lappuse
The Tax Court held with two dissents ( 16 TC 600 ) ( 1951 ) the facts similar to those in the Mnookin case and that the Commissioner erred in adding to petitioner's income the debit balance of accounts receivable shown on the books at ...
The Tax Court held with two dissents ( 16 TC 600 ) ( 1951 ) the facts similar to those in the Mnookin case and that the Commissioner erred in adding to petitioner's income the debit balance of accounts receivable shown on the books at ...
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Saturs
The Organization at the Field Level | 13 |
Day Letters p 19Appellate Division | 20 |
The Office of Chief Counsel in the Reorganized | 27 |
Autortiesības | |
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Citi izdevumi - Skatīt visu
The American University Tax Institute Lectures: Papers Presented ..., 1. sējums Fragmentu skats - 1946 |
The American University Tax Institute Lectures: Papers Presented ..., 2. sējums Fragmentu skats - 1949 |
The American University Tax Institute Lectures: Papers Presented ..., 3. sējums Fragmentu skats - 1951 |
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accounting affiliated allowed amount Appeals applied assets Assistant authority basis benefits Bureau capital cent claim Code Commissioner common considered consolidated returns contract contributions corporation cost Counsel debt decision deduction determined distribution dividend Division earnings effect employees established excess exemption existing fact factor Federal filed funds gain gross income held holding income tax individual interest Internal Revenue Internal Revenue Code investment involved issue lease limited liquidation loss ment method operating opinion paid parent partnership payments pension period possible preferred present principle prior problems profits Puerto Rican purchase question rates reasonable received regulations respect result retirement Rico rule securities separate shareholders shares sources stockholders subsidiary supra Tax Court taxable taxpayer term tion transaction transfer treated trust United