No grāmatas satura
1.3. rezultāts no 78.
144. lappuse
Although judicial scrutiny was largely limited to intrinsic 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 ...
Although judicial scrutiny was largely limited to intrinsic 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 ...
379. lappuse
Section 191 does not by its terms restrict the recognition of a family partnership to those in which capital is a material income producing factor , nor does Section 3797 so restrict the general definition of partnership .
Section 191 does not by its terms restrict the recognition of a family partnership to those in which capital is a material income producing factor , nor does Section 3797 so restrict the general definition of partnership .
380. lappuse
Capital as a Material Income Producing Factor The term material income producing factor has been used by Congress in defining personal service corporations . 33 The regulations under this section may well be indicative of the tests ...
Capital as a Material Income Producing Factor The term material income producing factor has been used by Congress in defining personal service corporations . 33 The regulations under this section may well be indicative of the tests ...
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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 | |
39 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 |
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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