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 78.
308. lappuse
... 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 that a penalty , in its broadest sense ...
... 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 that a penalty , in its broadest sense ...
319. lappuse
... question ; a fact noted by the court . The reason for rejecting the second contention in the Brown case was entirely absent in the South Dade Farms case , and the cases would seem to differ in other material respects . Some Other Tax ...
... question ; a fact noted by the court . The reason for rejecting the second contention in the Brown case was entirely absent in the South Dade Farms case , and the cases would seem to differ in other material respects . Some Other Tax ...
412. lappuse
Papers Presented to the Institutes on Federal Taxes ... question is : who is the taxpayer ? Whose is the income in question ? Bearing on this issue at the first level are considerations as to who earned the income ; who owns the income ...
Papers Presented to the Institutes on Federal Taxes ... question is : who is the taxpayer ? Whose is the income in question ? Bearing on this issue at the first level are considerations as to who earned the income ; who owns the income ...
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