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1.3. rezultāts no 82.
63. lappuse
First , where there is a sale of all the stock in an operating corporation , there is merely a substitution of one shareholder for another . Both the enterprise and the earnings and profits account remain in existence .
First , where there is a sale of all the stock in an operating corporation , there is merely a substitution of one shareholder for another . Both the enterprise and the earnings and profits account remain in existence .
109. lappuse
For the parent corporation in Welworth was also operating at a loss.36 Moreover section 45 refers to allocation of gross income , not net income . Accordingly it seems clear that the Welworth decision must be reckoned with , despite its ...
For the parent corporation in Welworth was also operating at a loss.36 Moreover section 45 refers to allocation of gross income , not net income . Accordingly it seems clear that the Welworth decision must be reckoned with , despite its ...
454. lappuse
are not spelled out as such in the Consolidated Return Regulations , but instead arise out of the self - operating limitations of the separate return provisions of the Code and Regulations.'18 Thus , in the case of the dividends ...
are not spelled out as such in the Consolidated Return Regulations , but instead arise out of the self - operating limitations of the separate return provisions of the Code and Regulations.'18 Thus , in the case of the dividends ...
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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