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 59.
203. lappuse
... determining tax- ability of a corporate dividend is no longer valid . The " net effect test " applied by the Supreme Court in the Bazley and Adams cases is , in my opinion , a good negative test but is not infallible . If the same ...
... determining tax- ability of a corporate dividend is no longer valid . The " net effect test " applied by the Supreme Court in the Bazley and Adams cases is , in my opinion , a good negative test but is not infallible . If the same ...
379. lappuse
... determining whether the donee's distributive share is proportionately greater than the donor's share , and in ... determination under the well - established rule that " income from personal services is attributable to the person ...
... determining whether the donee's distributive share is proportionately greater than the donor's share , and in ... determination under the well - established rule that " income from personal services is attributable to the person ...
419. lappuse
... determining either the number of shares of stock held by affiliates , ' 8 or the total number of shares of the corporation's outstanding stock . 19 Presumably , treasury stock is not 16 West Boylston Mfg . Co. v . Commissioner , 120 F ...
... determining either the number of shares of stock held by affiliates , ' 8 or the total number of shares of the corporation's outstanding stock . 19 Presumably , treasury stock is not 16 West Boylston Mfg . Co. v . Commissioner , 120 F ...
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