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 85.
66. lappuse
... earnings in a corporation ; and , in one form or another , it has attempted to penalize , though not to for- bid , accumulation for such purpose.3 In its present form , section 102 of the Internal Revenue Code imposes a special surtax ...
... earnings in a corporation ; and , in one form or another , it has attempted to penalize , though not to for- bid , accumulation for such purpose.3 In its present form , section 102 of the Internal Revenue Code imposes a special surtax ...
73. lappuse
... earnings seek to overcome this psychological factor by declaring stock dividends or increasing the stated value of their stock , thus capitalizing surplus and bringing the balance sheet into conformity with the facts . Legal- ly ...
... earnings seek to overcome this psychological factor by declaring stock dividends or increasing the stated value of their stock , thus capitalizing surplus and bringing the balance sheet into conformity with the facts . Legal- ly ...
89. lappuse
... earnings , 108 and that section 102 assessments have been made on a minute fraction of the corporate returns examined , 109 it is obvious that the 70 % rule has not been applied as an arbitrary test for the application of section 102 ...
... earnings , 108 and that section 102 assessments have been made on a minute fraction of the corporate returns examined , 109 it is obvious that the 70 % rule has not been applied as an arbitrary test for the application of section 102 ...
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