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 80.
95. lappuse
... result of these arrangements . Corporate property may be leased to shareholders for a variety of genuine business ... result of wide- spread interest in plans for shifting a part of the busi- ness activities of closely - held ...
... result of these arrangements . Corporate property may be leased to shareholders for a variety of genuine business ... result of wide- spread interest in plans for shifting a part of the busi- ness activities of closely - held ...
162. lappuse
... result when shareholder - creditors have inadequately financed their corporations.72 The result is that the alleged debt is treated as a contribution of capital . In the few recent cases in which the bad debt issue was litigated after ...
... result when shareholder - creditors have inadequately financed their corporations.72 The result is that the alleged debt is treated as a contribution of capital . In the few recent cases in which the bad debt issue was litigated after ...
501. lappuse
... result of the section's application will be a decline or a lowering of the exempt profits . On the other hand , if a section 251 corporation is established and if it has income - produc- ing investments , application of section 45 may ...
... result of the section's application will be a decline or a lowering of the exempt profits . On the other hand , if a section 251 corporation is established and if it has income - produc- ing investments , application of section 45 may ...
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