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 89.
186. lappuse
... distribution under Helvering v . Gowran , 302 U.S. 338.11a 4. A stock dividend declared and distributed simul- taneously on both classes of the only two classes of stock outstanding , each receiving the stock of its own class is ...
... distribution under Helvering v . Gowran , 302 U.S. 338.11a 4. A stock dividend declared and distributed simul- taneously on both classes of the only two classes of stock outstanding , each receiving the stock of its own class is ...
228. lappuse
... distribution must be made in one taxable year of the distributee . Thus , in the case of an employer , or a trust , with a fiscal year ending , for example , on June 30th and a distribution of an employee's credits on June 30th is made ...
... distribution must be made in one taxable year of the distributee . Thus , in the case of an employer , or a trust , with a fiscal year ending , for example , on June 30th and a distribution of an employee's credits on June 30th is made ...
247. lappuse
... distributions payable . " For example , under a plan which provides for distributions on account of illness , disability , retirement , and death , an employee may have received a small distribution because of illness and several years ...
... distributions payable . " For example , under a plan which provides for distributions on account of illness , disability , retirement , and death , an employee may have received a small distribution because of illness and several years ...
Saturs
The Washington Headquarters p 5Concen | 7 |
The Organization at the Field Level | 13 |
Day Letters p 19Appellate Division | 20 |
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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