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 42.
121. lappuse
... principle that to con- stitute a dividend a distribution must as a general rule be pro rata among all the shareholders of a particular class . Flinn , et al . , 37 B.T.A. 1085 ( 1938 ) . The regu- lation just cited in effect recognizes ...
... principle that to con- stitute a dividend a distribution must as a general rule be pro rata among all the shareholders of a particular class . Flinn , et al . , 37 B.T.A. 1085 ( 1938 ) . The regu- lation just cited in effect recognizes ...
412. lappuse
... principles , one or more of the factors might be particu- larly important in a given case . Insofar as Sections 129 and 15 ( c ) codify the general principles , they invite avoidance by the casting of the given income splitting ...
... principles , one or more of the factors might be particu- larly important in a given case . Insofar as Sections 129 and 15 ( c ) codify the general principles , they invite avoidance by the casting of the given income splitting ...
433. lappuse
... principle that the separate corpora- tions are treated as branches of a single taxpayer . The same principle applies to capital gains and losses , 65 $ 23 ( q ) , I.R.C. 66 $ 24.31 ( b ) ( 1 ) ( viii ) ; $ 24.31 ( a ) ( 1 ) ( i ) ( c ) ...
... principle that the separate corpora- tions are treated as branches of a single taxpayer . The same principle applies to capital gains and losses , 65 $ 23 ( q ) , I.R.C. 66 $ 24.31 ( b ) ( 1 ) ( viii ) ; $ 24.31 ( a ) ( 1 ) ( i ) ( c ) ...
Saturs
The Washington Headquarters p 5Concen | 7 |
The Organization at the Field Level | 13 |
Day Letters p 19Appellate Division | 20 |
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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