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 32.
67. lappuse
... allowed for partially exempt federal bond interest , and no net operating loss deduction is allowed . The excess of net long term capital gains over net short term capital losses ( minus the income tax thereon ) is excluded from section ...
... allowed for partially exempt federal bond interest , and no net operating loss deduction is allowed . The excess of net long term capital gains over net short term capital losses ( minus the income tax thereon ) is excluded from section ...
245. lappuse
... allowed the employer who made the contributions . If the employer is a corporation which ceases business there is no occa- sion for further deductions even though the carry overs have not been fully absorbed ; the balance is lost ...
... allowed the employer who made the contributions . If the employer is a corporation which ceases business there is no occa- sion for further deductions even though the carry overs have not been fully absorbed ; the balance is lost ...
298. lappuse
... allowed no deduction for rent but will be allowed a reasonable allowance for depreciation . * It is worthy to note that where the terms of a pur- ported lease , or other evidence , show the intention to make a sale , the instrument was ...
... allowed no deduction for rent but will be allowed a reasonable allowance for depreciation . * It is worthy to note that where the terms of a pur- ported lease , or other evidence , show the intention to make a sale , the instrument was ...
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