No grāmatas satura
1.3. rezultāts no 75.
55. lappuse
In order to make these payments without incurring a corporate tax , the assets of the corporation , except for the contract in respect of which the claim arose , were transferred to a newly - created corporation .
In order to make these payments without incurring a corporate tax , the assets of the corporation , except for the contract in respect of which the claim arose , were transferred to a newly - created corporation .
56. lappuse
with respect to its security investments . The president and principal stockholder of the Dallas Co. was also a director of the bank . It may be presumed , therefore , that it was known that the corporation was to be liquidated .
with respect to its security investments . The president and principal stockholder of the Dallas Co. was also a director of the bank . It may be presumed , therefore , that it was known that the corporation was to be liquidated .
60. lappuse
McGowan.32 That case held , in the case of a sale of the assets of a proprietorship , that the character of the various assets must be looked to in order to determine whether ordinary or capital gain or loss is realized with respect to ...
McGowan.32 That case held , in the case of a sale of the assets of a proprietorship , that the character of the various assets must be looked to in order to determine whether ordinary or capital gain or loss is realized with respect to ...
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Saturs
The Organization at the Field Level | 13 |
Day Letters p 19Appellate Division | 20 |
The Office of Chief Counsel in the Reorganized | 27 |
Autortiesības | |
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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