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 74.
144. lappuse
... factors , no one factor was conclusive ; all were weighed . The right and power of stockholders to lend money to their own corporations , and to have such debt recognized tax - wise , was not chal- lenged . ' 13 Shift in emphasis ...
... factors , no one factor was conclusive ; all were weighed . The right and power of stockholders to lend money to their own corporations , and to have such debt recognized tax - wise , was not chal- lenged . ' 13 Shift in emphasis ...
379. lappuse
... factor , nor does Section 3797 so restrict the general definition of partnership . The amendment to the latter section enlarges the defi- nition contained therein prior to the 1951 Act , leaving the question as to gifts of partnership ...
... factor , nor does Section 3797 so restrict the general definition of partnership . The amendment to the latter section enlarges the defi- nition contained therein prior to the 1951 Act , leaving the question as to gifts of partnership ...
380. lappuse
... Factor The term " material income producing factor " has been used by Congress in defining personal service cor- porations.33 The regulations under this section may well be indicative of the tests that will be established by the Bureau ...
... Factor The term " material income producing factor " has been used by Congress in defining personal service cor- porations.33 The regulations under this section may well be indicative of the tests that will be established by the Bureau ...
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