No grāmatas satura
1.3. rezultāts no 48.
105. lappuse
cating the lessee's gross income to the lessor to the extent of the unpaid rental value . This line of attack , if successful , would have a quite different effect than dividend treatment . It would initially result in decreasing the ...
cating the lessee's gross income to the lessor to the extent of the unpaid rental value . This line of attack , if successful , would have a quite different effect than dividend treatment . It would initially result in decreasing the ...
479. lappuse
while the top theoretical rate on a section 251 corporation approaches 14 per cent of the total profits.72 In addition , the gross income percentage requirements of section 251 are less stringent than those of section 109.
while the top theoretical rate on a section 251 corporation approaches 14 per cent of the total profits.72 In addition , the gross income percentage requirements of section 251 are less stringent than those of section 109.
482. lappuse
In order to qualify under section 251 , 80 per cent of the company's 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 ...
In order to qualify under section 251 , 80 per cent of the company's 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 ...
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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