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 89.
129. lappuse
... held by her . Again , will the Section be applied where the stock is held by a father and all his children or by two brothers or by two other members of a family group ? Non - Applicability of Section 115 ( g ) ( 1 ) It appears to this ...
... held by her . Again , will the Section be applied where the stock is held by a father and all his children or by two brothers or by two other members of a family group ? Non - Applicability of Section 115 ( g ) ( 1 ) It appears to this ...
419. lappuse
... held the requisite stock of an affiliate , but the Oklahoma Constitution prohibited such stockholdings ; the Board held that since no statute had ever been enacted to enforce this constitu- tional policy , the affiliation was not ...
... held the requisite stock of an affiliate , but the Oklahoma Constitution prohibited such stockholdings ; the Board held that since no statute had ever been enacted to enforce this constitu- tional policy , the affiliation was not ...
441. lappuse
... held by more than one affiliate . Reg . 104 , Sec . 23.24 . Or- dinarily , the reduction is made in proportion to the basis of the affiliate's stock held . Ibid . For cases involving reduction of a loss on the indebtedness of an ...
... held by more than one affiliate . Reg . 104 , Sec . 23.24 . Or- dinarily , the reduction is made in proportion to the basis of the affiliate's stock held . Ibid . For cases involving reduction of a loss on the indebtedness of an ...
Saturs
The Washington Headquarters p 5Concen | 7 |
The Organization at the Field Level | 13 |
The Office of Chief Counsel in the Reorganized | 27 |
Autortiesības | |
40 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 |
Bieži izmantoti vārdi un frāzes
accounting accumulation aff'd affiliated group allocation amended amount annuity Appeals applied assets benefits bona fide Bureau of Internal business purpose capital gain cash cent Chief Counsel Circuit Commissioner common stock consolidated returns contract contributions corporation cost debentures debt decision deduction determined distribution Division earnings employees excess profits tax exemption fact factor family partnerships filed funds gross income held Helvering income tax interest Internal Revenue Code investment lease liability liquidation loss ment net income operating ordinary income paid parent payments pension plan percent poration preferred stock prior problems profit-sharing plan Puerto Rican purchase rates recapitalization received regulations rental reorganization result retirement Revenue Act Rico rule section 102 section 251 separate returns shareholders shares stock dividend stockholders subsidiary supra note Supreme Court surtax tax avoidance Tax Court taxable Taxation taxpayer tion transaction transfer trust United Western Hemisphere