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 85.
124. lappuse
... corporation and a sale of the balance to outside interests . Here we have a case in which the sole stockholder ad- mittedly ceases to retain any interest whatsoever in the corporation and where if she had sold her entire 108 shares to ...
... corporation and a sale of the balance to outside interests . Here we have a case in which the sole stockholder ad- mittedly ceases to retain any interest whatsoever in the corporation and where if she had sold her entire 108 shares to ...
419. lappuse
... corporation . Ownership of stock by a corporation's stockholders is insufficient ; the stock must be owned by the corporation itself . A corporation owns stock even though the stock certificates are registered in the name of its nom ...
... corporation . Ownership of stock by a corporation's stockholders is insufficient ; the stock must be owned by the corporation itself . A corporation owns stock even though the stock certificates are registered in the name of its nom ...
496. lappuse
... corporation for its stock and the subsequent dissolution of X with a distribution of the shares of the new corpo ... corporation or its share- holders have control of the transferee corporation im- mediately after the exchange ...
... corporation for its stock and the subsequent dissolution of X with a distribution of the shares of the new corpo ... corporation or its share- holders have control of the transferee corporation im- mediately after the exchange ...
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