No grāmatas satura
1.3. rezultāts no 59.
146. lappuse
Some were decided in favor of the taxpayer , 23 and some in favor of the Government , 24 but in none was excessive debt capitalization expressly made the basis of decision . It remained for the Supreme Court in 1946 , to give the new ...
Some were decided in favor of the taxpayer , 23 and some in favor of the Government , 24 but in none was excessive debt capitalization expressly made the basis of decision . It remained for the Supreme Court in 1946 , to give the new ...
203. lappuse
On the other hand , having decided to rearrange the corporate structure for a valid business reason , the stockholders are not required to carry out the transaction in such way as to subject themselves to tax on the transaction.31 That ...
On the other hand , having decided to rearrange the corporate structure for a valid business reason , the stockholders are not required to carry out the transaction in such way as to subject themselves to tax on the transaction.31 That ...
357. lappuse
The Court decided this case was similar to the Hardy case and distinguishable from Mnookin which had been decided in its Judicial Circuit . As previously stated , the case is important primarily because it contains a complete review of ...
The Court decided this case was similar to the Hardy case and distinguishable from Mnookin which had been decided in its Judicial Circuit . As previously stated , the case is important primarily because it contains a complete review of ...
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Saturs
The Organization at the Field Level | 13 |
Day Letters p 19Appellate Division | 20 |
The Office of Chief Counsel in the Reorganized | 27 |
Autortiesības | |
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Citi izdevumi - Skatīt visu
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