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 54.
46. lappuse
... Liquidation followed by sale of assets.3 If the individual selects and carries out the second al- ternative , that is , a liquidation followed by a sale of the assets , he may be well advised to examine several recent decisions of the ...
... Liquidation followed by sale of assets.3 If the individual selects and carries out the second al- ternative , that is , a liquidation followed by a sale of the assets , he may be well advised to examine several recent decisions of the ...
54. lappuse
... liquidation should be treated tax - wise as though the shares in the liquidated corpora- tion had been sold . The Senate Finance Committee Report said of this early counterpart of section 115 ( c ) of the Internal Revenue Code : " The ...
... liquidation should be treated tax - wise as though the shares in the liquidated corpora- tion had been sold . The Senate Finance Committee Report said of this early counterpart of section 115 ( c ) of the Internal Revenue Code : " The ...
347. lappuse
... liquidation has no determinable fair market value . Suppose that , because of erroneous records , the exist- ence of the above note was not known at the time of liquidation but that title thereto was effectively trans- ferred to the ...
... liquidation has no determinable fair market value . Suppose that , because of erroneous records , the exist- ence of the above note was not known at the time of liquidation but that title thereto was effectively trans- ferred to the ...
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