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 70.
63. lappuse
... operating corporation , there is merely a substitution of one shareholder for another . Both the enterprise and the earnings and profits account remain in existence . Upon subsequent distribution , the earnings and profits will be taxed ...
... operating corporation , there is merely a substitution of one shareholder for another . Both the enterprise and the earnings and profits account remain in existence . Upon subsequent distribution , the earnings and profits will be taxed ...
109. lappuse
... operating at a loss . For the parent corporation in Welworth was also operating at a loss.35 Moreover section 45 refers to allocation of gross income , not net income . Accordingly it seems clear that the Welworth decision must be ...
... operating at a loss . For the parent corporation in Welworth was also operating at a loss.35 Moreover section 45 refers to allocation of gross income , not net income . Accordingly it seems clear that the Welworth decision must be ...
454. lappuse
... operating limitations of the separate return provisions of the Code and Regulations.118 Thus , in the case of the dividends received credit , a separate taxpayer whose income is derived largely from dividends may be unable to ob- tain ...
... operating limitations of the separate return provisions of the Code and Regulations.118 Thus , in the case of the dividends received credit , a separate taxpayer whose income is derived largely from dividends may be unable to ob- tain ...
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