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 26.
104. lappuse
... difference between the sale price and fair market value to the extent that the difference is " in the nature of a distribution of earnings and profits taxable as a dividend . " Under either treatment the gratuitous use would presumably ...
... difference between the sale price and fair market value to the extent that the difference is " in the nature of a distribution of earnings and profits taxable as a dividend . " Under either treatment the gratuitous use would presumably ...
296. lappuse
... difference between ( the sum of these figures ) and the total rentals theretofore paid . " This difference and only this difference was paid to the taxpayer as consideration for the property . The court held , therefore , that periodic ...
... difference between ( the sum of these figures ) and the total rentals theretofore paid . " This difference and only this difference was paid to the taxpayer as consideration for the property . The court held , therefore , that periodic ...
513. lappuse
... difference between it and the retail price , at which sale is made in Canada , reflects gross profits from which other ordinary and necessary expenses of the business may be deducted in 33 ADVANTAGES OF OPERATING IN CANADA 513 ment in ...
... difference between it and the retail price , at which sale is made in Canada , reflects gross profits from which other ordinary and necessary expenses of the business may be deducted in 33 ADVANTAGES OF OPERATING IN CANADA 513 ment in ...
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 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 45 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