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 46.
441. lappuse
... reduction in basis because of losses availed of in consolidation applies to dispositions of intercorporate holdings , whether or not a consolidated return is filed for the year of the sale . In other words , the reduced basis carries ...
... reduction in basis because of losses availed of in consolidation applies to dispositions of intercorporate holdings , whether or not a consolidated return is filed for the year of the sale . In other words , the reduced basis carries ...
442. lappuse
... reduced capital loss , or an increased capital gain . The affiliated group , there- fore , may obtain substantial net tax reductions by rea- son of the losses of an affiliate , despite the reduction in basis , because of the ...
... reduced capital loss , or an increased capital gain . The affiliated group , there- fore , may obtain substantial net tax reductions by rea- son of the losses of an affiliate , despite the reduction in basis , because of the ...
503. lappuse
... reduced under I.R.C. $ 435 ( g ) ( 4 ) ( D ) . However , if the corporations are not members of a controlled group , the increase in inadmissible assets will reduce any capital additions of the transferring company ( I.R.C. ( 435 ( g ) ...
... reduced under I.R.C. $ 435 ( g ) ( 4 ) ( D ) . However , if the corporations are not members of a controlled group , the increase in inadmissible assets will reduce any capital additions of the transferring company ( I.R.C. ( 435 ( g ) ...
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