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 87.
60. lappuse
... assets , which such assets had in the hands of the corporation . In other words , the former shareholder is now considered to own the assets as an individual proprietor . The approach at this latter stage of the transaction is to ...
... assets , which such assets had in the hands of the corporation . In other words , the former shareholder is now considered to own the assets as an individual proprietor . The approach at this latter stage of the transaction is to ...
74. lappuse
... asset ratio which was found justifiable in the case of one corporation may be quite excessive for another . In the final analysis , you must close your law books and ask yourself : What are the needs of this corporation for liquid assets ...
... asset ratio which was found justifiable in the case of one corporation may be quite excessive for another . In the final analysis , you must close your law books and ask yourself : What are the needs of this corporation for liquid assets ...
139. lappuse
... assets is not the essential equivalent of an ordinary dividend , will also justify the same conclusion with regard to liquid assets such as the gas payments and notes receivable which were there involved . To transfer working assets ...
... assets is not the essential equivalent of an ordinary dividend , will also justify the same conclusion with regard to liquid assets such as the gas payments and notes receivable which were there involved . To transfer working assets ...
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