No grāmatas satura
1.3. rezultāts no 80.
128. lappuse
Will it be applied where the husband holds 50 % of the stock and where his wife holds the other 50 % and all of his stock or all of her stock is redeemed ? In the Grimditch case , 37 B.T.A. 402 , to which we have referred earlier ...
Will it be applied where the husband holds 50 % of the stock and where his wife holds the other 50 % and all of his stock or all of her stock is redeemed ? In the Grimditch case , 37 B.T.A. 402 , to which we have referred earlier ...
129. lappuse
earlier , the Tax Court applied Section 115 ( g ) ( 1 ) to a redemption of preferred stock where , in anticipation of the redemption , some taxpayers had transferred all their common stock to their wives and , prior to that , the two ...
earlier , the Tax Court applied Section 115 ( g ) ( 1 ) to a redemption of preferred stock where , in anticipation of the redemption , some taxpayers had transferred all their common stock to their wives and , prior to that , the two ...
237. lappuse
The 25 percent factor is an over - all limitation and is applied after the limitations under subparagraphs ( A ) , ( B ) , and ( C ) of section 23 ( p ) ( 1 ) are determined and applied to the respective plans separately ...
The 25 percent factor is an over - all limitation and is applied after the limitations under subparagraphs ( A ) , ( B ) , and ( C ) of section 23 ( p ) ( 1 ) are determined and applied to the respective plans separately ...
Lietotāju komentāri - Rakstīt atsauksmi
Ierastajās vietās neesam atraduši nevienu atsauksmi.
Saturs
The Organization at the Field Level | 13 |
Day Letters p 19Appellate Division | 20 |
The Office of Chief Counsel in the Reorganized | 27 |
Autortiesības | |
39 citas sadaļas nav parādītas.
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 |
Bieži izmantoti vārdi un frāzes
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