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 46.
146. lappuse
... decided several cases presenting a substantial excess of alleged debt over admitted stock in the hands of the same parties . Some were decided in favor of the taxpayer , 23 and some in favor of the Government , 24 but in none was ...
... decided several cases presenting a substantial excess of alleged debt over admitted stock in the hands of the same parties . Some were decided in favor of the taxpayer , 23 and some in favor of the Government , 24 but in none was ...
203. lappuse
... 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 brings us back to the ...
... 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 brings us back to the ...
357. lappuse
... decided the Commissioner was correct in requiring a change - over and also in not using an opening inventory in J. H. Welp v . U. S. ( 103 Fed . Supp . 551 ) . The Court decided this case was similar to the Hardy case and ...
... decided the Commissioner was correct in requiring a change - over and also in not using an opening inventory in J. H. Welp v . U. S. ( 103 Fed . Supp . 551 ) . The Court decided this case was similar to the Hardy case and ...
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