No grāmatas satura
1.3. rezultāts no 44.
116. lappuse
cate that the Court regarded the lease arrangements as mere formalities designed to make the transaction appear to be other than what it was , ' 55 in order to avoid tax liability . None of the cases cited by Judge Frank in ...
cate that the Court regarded the lease arrangements as mere formalities designed to make the transaction appear to be other than what it was , ' 55 in order to avoid tax liability . None of the cases cited by Judge Frank in ...
118. lappuse
If the improvements are made by the shareholders as lessees , they are also likely to consider the possibility of claiming depreciation over the term of the lease , rather than the life of the improvements . At the present time there is ...
If the improvements are made by the shareholders as lessees , they are also likely to consider the possibility of claiming depreciation over the term of the lease , rather than the life of the improvements . At the present time there is ...
293. lappuse
The Deductibility of Lessees ' Payments Under Lease Agreements With Option to Purchase By W. IRVIN COUSINS , JR . Many problems confront the taxpayer who becomes party to a lease agreement . He finds himself faced with such items as ...
The Deductibility of Lessees ' Payments Under Lease Agreements With Option to Purchase By W. IRVIN COUSINS , JR . Many problems confront the taxpayer who becomes party to a lease agreement . He finds himself faced with such items as ...
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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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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