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.
31. lappuse
... Present Organization of the Office of Chief Counsel With this background of the development of the Office of Chief Counsel and its authority , it may perhaps be easier to understand the scope of the present authority , duties and ...
... Present Organization of the Office of Chief Counsel With this background of the development of the Office of Chief Counsel and its authority , it may perhaps be easier to understand the scope of the present authority , duties and ...
154. lappuse
... present . The Bernstein decision must be regarded as dicta on this point because the Court first held that even if a bad debt was present , it was " non - business " in nature , so that it became immaterial tax - wise whether the ...
... present . The Bernstein decision must be regarded as dicta on this point because the Court first held that even if a bad debt was present , it was " non - business " in nature , so that it became immaterial tax - wise whether the ...
163. lappuse
... present . But to say that debt is present only when there is an independent reason for creating it , other than tax avoid- ance , is unwarranted . Although the dicta in the Ruspyn decision give some cause for concern in this area , the ...
... present . But to say that debt is present only when there is an independent reason for creating it , other than tax avoid- ance , is unwarranted . Although the dicta in the Ruspyn decision give some cause for concern in this area , 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