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 38.
427. lappuse
... separate personal income tax re- turns , 48 the election to file consolidated returns is not an annually recurring privilege . The first election to consolidate may be made in any year , even though the members of the affiliated group ...
... separate personal income tax re- turns , 48 the election to file consolidated returns is not an annually recurring privilege . The first election to consolidate may be made in any year , even though the members of the affiliated group ...
436. lappuse
... separate returns were filed , in joining a consolidated return , the opening inventories of the corporation must be adjusted by eliminating all profits and losses attributable to transactions between the affiliates which have not been ...
... separate returns were filed , in joining a consolidated return , the opening inventories of the corporation must be adjusted by eliminating all profits and losses attributable to transactions between the affiliates which have not been ...
437. lappuse
... separate return year , or ( b ) The amount of intercompany profits or losses eliminated from the taxpayer's opening inven- tory for its first consolidated return year . 81 These adjustments in inventory for the first separate return ...
... separate return year , or ( b ) The amount of intercompany profits or losses eliminated from the taxpayer's opening inven- tory for its first consolidated return year . 81 These adjustments in inventory for the first separate return ...
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