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 52.
451. lappuse
... Parent Corporation for the Taxable Year in which it Became the Parent Corporation There is a provision of the Consolidated Return Reg- ulations , closely related to the restrictions on losses in the case of changes in memberships in the ...
... Parent Corporation for the Taxable Year in which it Became the Parent Corporation There is a provision of the Consolidated Return Reg- ulations , closely related to the restrictions on losses in the case of changes in memberships in the ...
519. lappuse
... parent and subsidiary the fixing of a proper price can present very great difficulty . The Delaware corporation , as formerly the parent , must report and pay to Canada tax at the normal rate on its profits from Canadian sources . But ...
... parent and subsidiary the fixing of a proper price can present very great difficulty . The Delaware corporation , as formerly the parent , must report and pay to Canada tax at the normal rate on its profits from Canadian sources . But ...
539. lappuse
... parent . Under other circumstances , where there may be little or no competition for the par- ticular products and the subsidiary has command of the market , it would appear to be necessary for the parent to include a reasonable profit ...
... parent . Under other circumstances , where there may be little or no competition for the par- ticular products and the subsidiary has command of the market , it would appear to be necessary for the parent to include a reasonable profit ...
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