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1.3. rezultāts no 51.
427. lappuse
( b ) The Binding Effect of an Election to File Consolidated Returns Unlike the election , for instance , of a husband and wife to file joint or separate personal income tax returns , 48 the election to file consolidated returns is not ...
( b ) The Binding Effect of an Election to File Consolidated Returns Unlike the election , for instance , of a husband and wife to file joint or separate personal income tax returns , 48 the election to file consolidated returns is not ...
433. lappuse
Where separate returns are filed , the Code limits the deduction for such contributions to 5 percent of the corporation's net income.65 The consolidated returns regulations apply the 5 percent limitation to the net income of the entire ...
Where separate returns are filed , the Code limits the deduction for such contributions to 5 percent of the corporation's net income.65 The consolidated returns regulations apply the 5 percent limitation to the net income of the entire ...
436. lappuse
However , if the corporation was affiliated with other members of the group during the preceding taxable year , even though separate returns were filed , in joining a consolidated return , the opening inventories of the corporation must ...
However , if the corporation was affiliated with other members of the group during the preceding taxable year , even though separate returns were filed , in joining a consolidated return , the opening inventories of the corporation must ...
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The Organization at the Field Level | 13 |
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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