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 60.
176. lappuse
... common and non - voting common . It distributed a stock dividend in non - voting common on both classes of stock . The taxpayer Sprouse , who owned no non - voting common , received 200 shares of non - voting common on his voting common ...
... common and non - voting common . It distributed a stock dividend in non - voting common on both classes of stock . The taxpayer Sprouse , who owned no non - voting common , received 200 shares of non - voting common on his voting common ...
186. lappuse
... common stock on common stock , with only that one class of stock outstanding , is not taxable on the basis of the present law . Eisner v . Macomber ; Helvering v . Griffiths , although the question as to whether such a dividend ...
... common stock on common stock , with only that one class of stock outstanding , is not taxable on the basis of the present law . Eisner v . Macomber ; Helvering v . Griffiths , although the question as to whether such a dividend ...
194. lappuse
... Common Stock for Common and Preferred Stock The Commissioner for a time contended that the ex- change of common stock for new common and preferred stock without capitalizing any of the earnings of a cor- poration , or changing the ...
... Common Stock for Common and Preferred Stock The Commissioner for a time contended that the ex- change of common stock for new common and preferred stock without capitalizing any of the earnings of a cor- poration , or changing the ...
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