No grāmatas satura
1.3. rezultāts no 84.
54. lappuse
The Senate Finance Committee Report said of this early counterpart of section 115 ( c ) of the Internal Revenue Code : The bill treats a liquidating dividend as a sale of stock , with the result that the gain to the taxpayer is ...
The Senate Finance Committee Report said of this early counterpart of section 115 ( c ) of the Internal Revenue Code : The bill treats a liquidating dividend as a sale of stock , with the result that the gain to the taxpayer is ...
61. lappuse
The shareholder would pay a tax at capital gains rates on the difference between his cost for the stock and the fair ... When all the conditions of section 117 ( m ) are satisfied , 35 gain from a sale , exchange , or distribution with ...
The shareholder would pay a tax at capital gains rates on the difference between his cost for the stock and the fair ... When all the conditions of section 117 ( m ) are satisfied , 35 gain from a sale , exchange , or distribution with ...
442. lappuse
in effect , offsets ordinary losses , deducted against ordinary income , by a capital gain or a reduced capital loss upon the subsequent sale or exchange of the subsidiary's stock or debt . The affiliated group has had the benefit of ...
in effect , offsets ordinary losses , deducted against ordinary income , by a capital gain or a reduced capital loss upon the subsequent sale or exchange of the subsidiary's stock or debt . The affiliated group has had the benefit of ...
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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 | |
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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