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 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