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 49.
72. lappuse
... reasonable needs of the business.31 While the taxpayer , even if its accumulations are un- reasonable , may still overcome the presumption by pre- senting a " clear preponderance " of evidence negativing a tax motive , 32 and while the ...
... reasonable needs of the business.31 While the taxpayer , even if its accumulations are un- reasonable , may still overcome the presumption by pre- senting a " clear preponderance " of evidence negativing a tax motive , 32 and while the ...
165. lappuse
... reasonable " deduc- tion for interest , merely a deduction . The test re- mains whether , under all the ... reasonably be demanded . Were the Court to go further , it would not only risk encroachment on the legislative domain , but might ...
... reasonable " deduc- tion for interest , merely a deduction . The test re- mains whether , under all the ... reasonably be demanded . Were the Court to go further , it would not only risk encroachment on the legislative domain , but might ...
514. lappuse
... reasonably connected with business in Canada , they may rectify the accounts ; recompute the Canadian income , and in ... reasonable part of which is to be attributed to the branch . Under Article XVI and XVIII of the treaty provision is ...
... reasonably connected with business in Canada , they may rectify the accounts ; recompute the Canadian income , and in ... reasonable part of which is to be attributed to the branch . Under Article XVI and XVIII of the treaty provision is ...
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