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 84.
71. lappuse
... fact of accumulation is not , of itself enough to cause imposition of the sur- tax . There must , in addition , be a purpose thereby to avoid surtax on the shareholders . The bare fact that the stockholders saved taxes as a result of ...
... fact of accumulation is not , of itself enough to cause imposition of the sur- tax . There must , in addition , be a purpose thereby to avoid surtax on the shareholders . The bare fact that the stockholders saved taxes as a result of ...
284. lappuse
... fact that although the pasture would have sustained a- bout 150 head of cattle and the Moseleys had been so in- formed , nevertheless , they merely depended on the nat- ural increase of the herd which , at no time , exceeded 41 ...
... fact that although the pasture would have sustained a- bout 150 head of cattle and the Moseleys had been so in- formed , nevertheless , they merely depended on the nat- ural increase of the herd which , at no time , exceeded 41 ...
424. lappuse
... facts , the case might have been decided on the ground that the Tire Company's loss had , in fact , occurred during a period prior to the acquisition of the stock by the petitioner , and should , there- fore , have been disallowed for ...
... facts , the case might have been decided on the ground that the Tire Company's loss had , in fact , occurred during a period prior to the acquisition of the stock by the petitioner , and should , there- fore , have been disallowed for ...
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