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 78.
126. lappuse
... application of Section 115 ( g ) ( 1 ) to the redemption of all the stock of a particular stockholder is where the ... apply despite the correlation between the stock held by the benefi- ciaries and that held for them by the estate or ...
... application of Section 115 ( g ) ( 1 ) to the redemption of all the stock of a particular stockholder is where the ... apply despite the correlation between the stock held by the benefi- ciaries and that held for them by the estate or ...
131. lappuse
... application of Section 115 ( g ) ( 1 ) is limited to that part of the proceeds of the redemption that is not in excess ... apply . Examples One illustration of this limitation is contained in Ex- ample ( 3 ) of the proposed regulations ...
... application of Section 115 ( g ) ( 1 ) is limited to that part of the proceeds of the redemption that is not in excess ... apply . Examples One illustration of this limitation is contained in Ex- ample ( 3 ) of the proposed regulations ...
502. lappuse
... apply with equal force to section 251 corporations . The effect of the section , if applied , would be similar to sec- tion 45. The entity of the manufacturing company would not be disregarded , but part of its income might be allocated ...
... apply with equal force to section 251 corporations . The effect of the section , if applied , would be similar to sec- tion 45. The entity of the manufacturing company would not be disregarded , but part of its income might be allocated ...
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 accumulation aff'd affiliated group allocation amended amount annuity Appeals applied assets benefits bona fide Bureau of Internal business purpose capital gain cash cent Chief Counsel Circuit Commissioner common stock consolidated returns contract contributions corporation cost debentures debt decision deduction determined distribution Division earnings employees excess profits tax exemption fact factor family partnerships filed funds gross income held Helvering income tax interest Internal Revenue Code investment lease liability liquidation loss ment net income operating ordinary income paid parent payments pension plan percent poration preferred stock prior problems profit-sharing plan Puerto Rican purchase rates recapitalization received regulations rental reorganization result retirement Revenue Act Rico rule section 102 section 45 separate returns shareholders shares stock dividend stockholders subsidiary supra note Supreme Court surtax tax avoidance Tax Court taxable Taxation taxpayer tion transaction transfer trust United Western Hemisphere