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1.3. rezultāts no 43.
416. lappuse
The existing elective privilege of filing consolidated returns is embodied in Section 141 of the Code . If a consolidated return is filed , excess profits taxes , as well as income taxes must be computed on a consolidated basis.8 2.
The existing elective privilege of filing consolidated returns is embodied in Section 141 of the Code . If a consolidated return is filed , excess profits taxes , as well as income taxes must be computed on a consolidated basis.8 2.
427. lappuse
( b ) The Binding Effect of an Election to File Consolidated Returns Unlike the election , for instance , of a husband and wife to file joint or separate personal income tax returns , 48 the election to file consolidated returns is not ...
( b ) The Binding Effect of an Election to File Consolidated Returns Unlike the election , for instance , of a husband and wife to file joint or separate personal income tax returns , 48 the election to file consolidated returns is not ...
431. lappuse
Although this by no means immunizes the consolidated returns regulations from attack by taxpayers , the area of possible attack upon the validity of the regulations is decidedly narrowed.61 V. 6. The Determination of Consolidated Net ...
Although this by no means immunizes the consolidated returns regulations from attack by taxpayers , the area of possible attack upon the validity of the regulations is decidedly narrowed.61 V. 6. The Determination of Consolidated Net ...
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The Organization at the Field Level | 13 |
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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 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