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 40.
416. lappuse
... returns beginning with returns for years ending after December 31 , 1941.7 The exist- ing elective privilege of filing consolidated returns is embodied in Section 141 of the Code . If a consolidated return is filed , excess profits ...
... returns beginning with returns for years ending after December 31 , 1941.7 The exist- ing elective privilege of filing consolidated returns is embodied in Section 141 of the Code . If a consolidated return is filed , excess profits ...
426. lappuse
... returns , which consent apparently cannot be waived by the Commissioner.45 The statute declares that " the making of a consolidated return shall be upon the condition that all corporations which at any time during the taxable year have ...
... returns , which consent apparently cannot be waived by the Commissioner.45 The statute declares that " the making of a consolidated return shall be upon the condition that all corporations which at any time during the taxable year have ...
431. lappuse
... consolidated returns regulations from attack by tax- payers , the area of possible attack upon the validity of the regulations is decidedly narrowed . 6. The ... CONSOLIDATED FEDERAL TAX RETURNS 431 -6 The Determination of Consolidated.
... consolidated returns regulations from attack by tax- payers , the area of possible attack upon the validity of the regulations is decidedly narrowed . 6. The ... CONSOLIDATED FEDERAL TAX RETURNS 431 -6 The Determination of Consolidated.
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