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 57.
523. lappuse
... subsidiary to Canada on prof- its out of which the dividend was paid . In this connec- tion it is pertinent ... subsidiary organized to operate in Canada would not meet the statutory tests for an application of the section , these will ...
... subsidiary to Canada on prof- its out of which the dividend was paid . In this connec- tion it is pertinent ... subsidiary organized to operate in Canada would not meet the statutory tests for an application of the section , these will ...
539. lappuse
... subsidiary which qualifies under section 109. The problem is whether the parent shall sell its products to the subsidiary at cost or at a price to reflect a profit . It is not the province of this paper to go into this question ...
... subsidiary which qualifies under section 109. The problem is whether the parent shall sell its products to the subsidiary at cost or at a price to reflect a profit . It is not the province of this paper to go into this question ...
540. lappuse
... subsidiary for the purpose of gaining the benefits of that statute , the Commissioner may scrutinize carefully transactions between the parent and the subsidiary to ascertain whether the net income of each company is truly reflected . A ...
... subsidiary for the purpose of gaining the benefits of that statute , the Commissioner may scrutinize carefully transactions between the parent and the subsidiary to ascertain whether the net income of each company is truly reflected . A ...
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