The American University Tax Institute Lectures: Papers Presented to the Institutes on Federal Taxes ..., 5. sējumsM. Bender, 1953 |
No grāmatas satura
1.3. rezultāts no 30.
416. lappuse
... Affiliated Group The Code defines as an " affiliated group " the corpo- rations which are to be included in a consolidated re- turn . The affiliated group consists , broadly speaking , of a group of corporations connected by 95 % inter ...
... Affiliated Group The Code defines as an " affiliated group " the corpo- rations which are to be included in a consolidated re- turn . The affiliated group consists , broadly speaking , of a group of corporations connected by 95 % inter ...
426. lappuse
... Affiliated Group The consent of all the members of the affiliated group is a statutory requirement to an election to file con- solidated returns , which consent apparently cannot be waived by the Commissioner.45 The statute declares ...
... Affiliated Group The consent of all the members of the affiliated group is a statutory requirement to an election to file con- solidated returns , which consent apparently cannot be waived by the Commissioner.45 The statute declares ...
427. lappuse
... affiliated group have filed separate returns for a number of previous years , but once an election has been made to file consolidated returns , generally speaking such returns must be filed for future years , so long as the affiliated ...
... affiliated group have filed separate returns for a number of previous years , but once an election has been made to file consolidated returns , generally speaking such returns must be filed for future years , so long as the affiliated ...
Saturs
The Washington Headquarters p 5Concen | 7 |
The Organization at the Field Level | 13 |
Day Letters p 19Appellate Division | 20 |
Autortiesības | |
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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 included 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