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.
123. lappuse
... purchase 47 of her 108 shares . The purchasers de- sired , however , to obtain complete ownership and con- trol of the corporation but did not desire to obtain own- ership of the corporation's large earned surplus or as- sets sufficient ...
... purchase 47 of her 108 shares . The purchasers de- sired , however , to obtain complete ownership and con- trol of the corporation but did not desire to obtain own- ership of the corporation's large earned surplus or as- sets sufficient ...
294. lappuse
... purchase money payments . On the other hand , if no sale is consummated until the purchase option is exer- cised , interim payments to the lessor are rents . In the lat- ter circumstance , the immediate advantage to the lessee is the ...
... purchase money payments . On the other hand , if no sale is consummated until the purchase option is exer- cised , interim payments to the lessor are rents . In the lat- ter circumstance , the immediate advantage to the lessee is the ...
295. lappuse
... purchase price . How will the Bureau of Internal Revenue distinguish rentals from purchase money ? For that answer one must rely on the court cases which have attempted to work out rules which may be used by the taxpayer as well as the ...
... purchase price . How will the Bureau of Internal Revenue distinguish rentals from purchase money ? For that answer one must rely on the court cases which have attempted to work out rules which may be used by the taxpayer as well as the ...
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 accumulation aff'd affiliated group allocation amended amount annuity Appeals applied assets benefits bona fide Bureau of Internal business purpose capital gain cash cent Chief Counsel Circuit Commissioner common stock consolidated returns contract contributions corporation cost debentures debt decision deduction determined distribution Division earnings employees excess profits tax exemption fact factor family partnerships filed funds gross income held Helvering income tax interest Internal Revenue Code investment lease liability liquidation loss ment net income operating ordinary income paid parent payments pension plan percent poration preferred stock prior problems profit-sharing plan Puerto Rican purchase rates recapitalization received regulations rental reorganization result retirement Revenue Act Rico rule section 102 section 45 separate returns shareholders shares stock dividend stockholders subsidiary supra note Supreme Court surtax tax avoidance Tax Court taxable Taxation taxpayer tion transaction transfer trust United Western Hemisphere