No grāmatas satura
1.3. rezultāts no 80.
144. lappuse
Present - day litigation of the question of debt versus stock concerns itself far more with the circumstances under which the alleged debt is created , than with the form or language in which it is cast . Form , itself has become merely ...
Present - day litigation of the question of debt versus stock concerns itself far more with the circumstances under which the alleged debt is created , than with the form or language in which it is cast . Form , itself has become merely ...
308. lappuse
The Court in this case answered three questions that it posed in favor of the taxpayer . The first question dealt with the nature of the payment ; was it a penalty ? In holding that the payment was not a penalty the court pointed out ...
The Court in this case answered three questions that it posed in favor of the taxpayer . The first question dealt with the nature of the payment ; was it a penalty ? In holding that the payment was not a penalty the court pointed out ...
319. lappuse
An allowance of either contention would have amounted to a change of accounting method beginning with the year in question ; a fact noted by the court . The reason for rejecting the second contention in the Brown case was entirely ...
An allowance of either contention would have amounted to a change of accounting method beginning with the year in question ; a fact noted by the court . The reason for rejecting the second contention in the Brown case was entirely ...
Lietotāju komentāri - Rakstīt atsauksmi
Ierastajās vietās neesam atraduši nevienu atsauksmi.
Saturs
The Organization at the Field Level | 13 |
Day Letters p 19Appellate Division | 20 |
The Office of Chief Counsel in the Reorganized | 27 |
Autortiesības | |
39 citas sadaļas nav parādītas.
Citi izdevumi - Skatīt visu
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 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