No grāmatas satura
1.3. rezultāts no 54.
63. lappuse
If it is true that a sale of all the stock in a corporation is in reality the same as a liquidation - sale of assets , then both courses of action should produce the same tax consequences . It is submitted , however , that there are two ...
If it is true that a sale of all the stock in a corporation is in reality the same as a liquidation - sale of assets , then both courses of action should produce the same tax consequences . It is submitted , however , that there are two ...
347. lappuse
realization on the note will involve a separate transaction , and not a continuation of the exchange as is the case where an asset received on liquidation has no determinable fair market value . Suppose that , because of erroneous ...
realization on the note will involve a separate transaction , and not a continuation of the exchange as is the case where an asset received on liquidation has no determinable fair market value . Suppose that , because of erroneous ...
442. lappuse
( b ) Gain or Loss on Liquidation of Affiliates During Consolidated Return Years Ordinarily , Section 112 ( b ) ( 6 ) would prevent the recognition of gain or loss to the parent company upon the liquidation of an affiliated corporation ...
( b ) Gain or Loss on Liquidation of Affiliates During Consolidated Return Years Ordinarily , Section 112 ( b ) ( 6 ) would prevent the recognition of gain or loss to the parent company upon the liquidation of an affiliated corporation ...
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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