The American University Tax Institute Lectures: Papers Presented to the Institutes on Federal Taxes ..., 5. sējumsM. Bender, 1953 |
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1.–3. rezultāts no 8.
127. lappuse
... decedent's death was redeemed later . This stock was held in trust for the same bene- ficiaries for life , with remainders over to their descend- ants . It should be noted here that the decedent had owned all the stock of the company ...
... decedent's death was redeemed later . This stock was held in trust for the same bene- ficiaries for life , with remainders over to their descend- ants . It should be noted here that the decedent had owned all the stock of the company ...
131. lappuse
... inheritance , legacy and succession taxes imposed because of the decedent's death . ( b ) The value of the stock in the family corporation included in the gross estate must be more than 35 % of the value of the gross estate . The ...
... inheritance , legacy and succession taxes imposed because of the decedent's death . ( b ) The value of the stock in the family corporation included in the gross estate must be more than 35 % of the value of the gross estate . The ...
132. lappuse
... decedent D consists of $ 150,000 in cash and $ 200,000 in stock of the V Corporation , all of which property is held ... decedent's death are al- locable in proportion to the interests receivable by the two beneficiaries . The taxes ...
... decedent D consists of $ 150,000 in cash and $ 200,000 in stock of the V Corporation , all of which property is held ... decedent's death are al- locable in proportion to the interests receivable by the two beneficiaries . The taxes ...
Saturs
The Washington Headquarters p 5Concen | 7 |
The Organization at the Field Level | 13 |
The Office of Chief Counsel in the Reorganized | 27 |
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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 accumulation aff'd affiliated group allocation amended amount annuity Appeals applied assets benefits bona fide Bureau of Internal business purpose capital gain cash cent Chief Counsel Circuit Commissioner common stock consolidated returns contract contributions corporation cost debentures debt decision deduction determined distribution Division earnings employees excess profits tax exemption fact factor family partnerships filed funds gross income held Helvering income tax interest Internal Revenue Code investment lease liability liquidation loss ment net income operating ordinary income paid parent payments pension plan percent poration preferred stock prior problems profit-sharing plan Puerto Rican purchase rates recapitalization received regulations rental reorganization result retirement Revenue Act Rico rule section 102 section 251 separate returns shareholders shares stock dividend stockholders subsidiary supra note Supreme Court surtax tax avoidance Tax Court taxable Taxation taxpayer tion transaction transfer trust United Western Hemisphere