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 49.
105. lappuse
... gross income , while increas- ing the corporate lessor's gross income . The increase in corporate income would also be unaffected by the availability of earnings and profits , and would not re- sult in an 85 % dividend received credit ...
... gross income , while increas- ing the corporate lessor's gross income . The increase in corporate income would also be unaffected by the availability of earnings and profits , and would not re- sult in an 85 % dividend received credit ...
479. lappuse
... gross income percentage requirements of section 251 are less stringent than those of section 109. Further- more , if the corporation intends to accumulate its sur- plus , section 251 offers more leeway . Accumulation without fear of a ...
... gross income percentage requirements of section 251 are less stringent than those of section 109. Further- more , if the corporation intends to accumulate its sur- plus , section 251 offers more leeway . Accumulation without fear of a ...
482. lappuse
... gross income must arise from sources within Puerto Rico . If the company plans to manufacture in Puerto Rico but sell all or a large part of its output in the United States , there is a very substantial danger that the gross income ...
... gross income must arise from sources within Puerto Rico . If the company plans to manufacture in Puerto Rico but sell all or a large part of its output in the United States , there is a very substantial danger that the gross income ...
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