The American University Tax Institute Lectures: Papers Presented to the Institutes on Federal Taxes ..., 5. sējumsM. Bender, 1953 |
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1.–3. rezultāts no 50.
91. lappuse
... reasons motivating the directors , those reasons should be recorded in the minutes and all the supporting data ... reason that will look best to the agent or a court at the time the matter comes up . Such a corporation . would , in ...
... reasons motivating the directors , those reasons should be recorded in the minutes and all the supporting data ... reason that will look best to the agent or a court at the time the matter comes up . Such a corporation . would , in ...
203. lappuse
... reason at all . If they have no valid business reason for doing so , then there is a strong presumption , to say the least , that they were motivated solely by tax rea- sons when the effect of the transaction is to permit the ...
... reason at all . If they have no valid business reason for doing so , then there is a strong presumption , to say the least , that they were motivated solely by tax rea- sons when the effect of the transaction is to permit the ...
441. lappuse
... reason of losses availed of in consolidated returns , see Edward Katzinger Co. , 44 B.T.A. 533 ( 1941 ) , aff'd 129 F. ( 2d ) 74 ( C.C.A. 7th , 1942 ) ; Iron Fireman Manufacturing Co. , 5 T.C. 452 ( 1945 ) . 90 In Bush Terminal ...
... reason of losses availed of in consolidated returns , see Edward Katzinger Co. , 44 B.T.A. 533 ( 1941 ) , aff'd 129 F. ( 2d ) 74 ( C.C.A. 7th , 1942 ) ; Iron Fireman Manufacturing Co. , 5 T.C. 452 ( 1945 ) . 90 In Bush Terminal ...
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