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 83.
54. lappuse
... gain from the sale of property which may be treated as a capital gain . A liquidating dividend is , in effect , a sale by the stockholder of his stock to the corporation ; he surren- ders his interest in the corporation and receives ...
... gain from the sale of property which may be treated as a capital gain . A liquidating dividend is , in effect , a sale by the stockholder of his stock to the corporation ; he surren- ders his interest in the corporation and receives ...
61. lappuse
... gain from a sale , exchange , or distribution with respect to stock in a collapsible corporation shall be treated as ordinary income . Assuming that a taxpayer with his eyes fixed too in- tently on the Court Holding Co. line of cases ...
... gain from a sale , exchange , or distribution with respect to stock in a collapsible corporation shall be treated as ordinary income . Assuming that a taxpayer with his eyes fixed too in- tently on the Court Holding Co. line of cases ...
442. lappuse
... gain . The affiliated group , there- fore , may obtain substantial net tax reductions by rea- son of the losses of an affiliate , despite the reduction in basis , because of the preferential rate of taxation af- forded capital gains ...
... gain . The affiliated group , there- fore , may obtain substantial net tax reductions by rea- son of the losses of an affiliate , despite the reduction in basis , because of the preferential rate of taxation af- forded capital gains ...
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