No grāmatas satura
1.3. rezultāts no 85.
71. lappuse
24 Tax Saving Purpose It must be remembered that the fact of accumulation is not , of itself enough to cause imposition of the surtax . There must , in addition , be a purpose thereby to avoid surtax on the shareholders .
24 Tax Saving Purpose It must be remembered that the fact of accumulation is not , of itself enough to cause imposition of the surtax . There must , in addition , be a purpose thereby to avoid surtax on the shareholders .
284. lappuse
Two facts seem to have militated principally against the taxpayers . ... Secondly and more specifically , the court relied on the fact that although the pasture would have sustained about 150 head of cattle and the Moseleys had been so ...
Two facts seem to have militated principally against the taxpayers . ... Secondly and more specifically , the court relied on the fact that although the pasture would have sustained about 150 head of cattle and the Moseleys had been so ...
424. lappuse
9 36 Of course , on the facts of the Spreckels case , once the business purpose principle had been adopted , it was easy to ... 37 On its facts , the case might have been decided on the ground that the Tire Company's loss had , in fact ...
9 36 Of course , on the facts of the Spreckels case , once the business purpose principle had been adopted , it was easy to ... 37 On its facts , the case might have been decided on the ground that the Tire Company's loss had , in fact ...
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Saturs
The Organization at the Field Level | 13 |
Day Letters p 19Appellate Division | 20 |
The Office of Chief Counsel in the Reorganized | 27 |
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 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