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1.3. rezultāts no 75.
50. lappuse
refused this offer because of the tax consequences , but the shareholders , desiring to avoid the corporate capital gains tax , offered to acquire the property and then sell to the purchaser . The purchaser accepted , and the ...
refused this offer because of the tax consequences , but the shareholders , desiring to avoid the corporate capital gains tax , offered to acquire the property and then sell to the purchaser . The purchaser accepted , and the ...
52. lappuse
erty proportionately to the shareholders . The conveyance recited that the shareholders assumed the obligations of the corporation as contained in the contract with the purchaser . Thereafter , the shareholders conveyed all their ...
erty proportionately to the shareholders . The conveyance recited that the shareholders assumed the obligations of the corporation as contained in the contract with the purchaser . Thereafter , the shareholders conveyed all their ...
491. lappuse
Dividends Only when shareholders are bona fide individual residents of Puerto Rico will the payment of dividends afford a tax - free method of receiving an exempt company's earnings . The dividends of such a company are exempt from ...
Dividends Only when shareholders are bona fide individual residents of Puerto Rico will the payment of dividends afford a tax - free method of receiving an exempt company's earnings . The dividends of such a company are exempt from ...
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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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Citi izdevumi - Skatīt visu
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