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 | |
38 citas sadaļas nav parādītas.
Citi izdevumi - Skatīt visu
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 |
Bieži izmantoti vārdi un frāzes
accounting accumulation aff'd affiliated group allocation amended amount annuity Appeals applied assets benefits bona fide Bureau of Internal business purpose capital gain cash cent Chief Counsel Circuit Commissioner common stock consolidated returns contract contributions corporation cost debentures debt decision deduction determined distribution Division earnings employees excess profits tax exemption fact factor family partnerships filed funds gross income held Helvering income tax interest Internal Revenue Code investment lease liability liquidation loss ment net income operating ordinary income paid parent payments pension plan percent poration preferred stock prior problems profit-sharing plan Puerto Rican purchase rates recapitalization received regulations rental reorganization result retirement Revenue Act Rico rule section 102 section 45 separate returns shareholders shares stock dividend stockholders subsidiary supra note Supreme Court surtax tax avoidance Tax Court taxable Taxation taxpayer tion transaction transfer trust United Western Hemisphere