No grāmatas satura
1.3. rezultāts no 78.
88. lappuse
Even though there may be a business necessity to pay the debts , in such cases , the Commissioner may prove the tax avoidance purpose without the aid of the presumption arising from unnecessary accumulation.104 The " 70 % Rule " So far ...
Even though there may be a business necessity to pay the debts , in such cases , the Commissioner may prove the tax avoidance purpose without the aid of the presumption arising from unnecessary accumulation.104 The " 70 % Rule " So far ...
348. lappuse
The Rule of The Dobson Case What is the effect of the Arrowsmith case outside of the ambit of corporate liquidations ? For example , does it call for a different result in Dobson v . Commissioner , 38 in which it was held that , where a ...
The Rule of The Dobson Case What is the effect of the Arrowsmith case outside of the ambit of corporate liquidations ? For example , does it call for a different result in Dobson v . Commissioner , 38 in which it was held that , where a ...
538. lappuse
The example is illustrative of the rule that the retention of title by the seller to secure payment to him of the selling price does not prevent beneficial title and the risk of loss from passing to the buyer at the point of shipment ...
The example is illustrative of the rule that the retention of title by the seller to secure payment to him of the selling price does not prevent beneficial title and the risk of loss from passing to the buyer at the point of shipment ...
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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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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