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 79.
88. lappuse
... Rule " So far in this discussion , we have barely mentioned the much maligned " 70 % rule " . The Bureau in 1939 instructed its agents to give special attention to cor- porations that did not distribute at least 70 % of their earnings ...
... Rule " So far in this discussion , we have barely mentioned the much maligned " 70 % rule " . The Bureau in 1939 instructed its agents to give special attention to cor- porations that did not distribute at least 70 % of their earnings ...
348. lappuse
... rule of the Dobson case still stands . The closed transaction concept limits the extent of the Arrowsmith case ; in Dobson , the sale of the stock at a capital loss was a closed transaction , and the later recovery from the party ...
... rule of the Dobson case still stands . The closed transaction concept limits the extent of the Arrowsmith case ; in Dobson , the sale of the stock at a capital loss was a closed transaction , and the later recovery from the party ...
538. lappuse
... rule that the retention of title by the seller to secure payment to him of the sell- ing price does not prevent beneficial title and the risk of loss from passing to the buyer at the point of ship- ment , which , in the example , is ...
... rule that the retention of title by the seller to secure payment to him of the sell- ing price does not prevent beneficial title and the risk of loss from passing to the buyer at the point of ship- ment , which , in the example , 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