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1.3. rezultāts no 92.
169. lappuse
Relationship of Stock Dividend and Recapitalization In order to give the directors of the XYZ Manufacturing Corporation an intelligent opinion on the tax aspects of the proposed declaration of a stock dividend , or the proposed ...
Relationship of Stock Dividend and Recapitalization In order to give the directors of the XYZ Manufacturing Corporation an intelligent opinion on the tax aspects of the proposed declaration of a stock dividend , or the proposed ...
177. lappuse
buted to its sole stockholder Strassburger 500 shares of 7 % cumulative non - voting preferred stock as a stock dividend on its common stock . The Commissioner determined that the stock dividend was taxable and the Board of Tax Appeals ...
buted to its sole stockholder Strassburger 500 shares of 7 % cumulative non - voting preferred stock as a stock dividend on its common stock . The Commissioner determined that the stock dividend was taxable and the Board of Tax Appeals ...
184. lappuse
With such a predetermined purpose , the dividend was not a true stock dividend made in good faith within the meaning of the cited Supreme Court decisions . * We think the attendant circumstances and the conditions under which the ...
With such a predetermined purpose , the dividend was not a true stock dividend made in good faith within the meaning of the cited Supreme Court decisions . * We think the attendant circumstances and the conditions under which the ...
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The Organization at the Field Level | 13 |
Day Letters p 19Appellate Division | 20 |
The Office of Chief Counsel in the Reorganized | 27 |
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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 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