No grāmatas satura
1.3. rezultāts no 81.
186. lappuse
A stock dividend of common stock on common stock , with only that one class of stock outstanding , is not taxable on the basis of the present law . Eisner r . Macomber ; Helvering v . Griffiths , although the question as to whether such ...
A stock dividend of common stock on common stock , with only that one class of stock outstanding , is not taxable on the basis of the present law . Eisner r . Macomber ; Helvering v . Griffiths , although the question as to whether such ...
232. lappuse
As in the case of a contribution under a nonexempt trust , the employee is taxable on the employer's contribution , in the taxable year in which made , to the extent of his nonforfeitable , or vested , beneficial interest therein .
As in the case of a contribution under a nonexempt trust , the employee is taxable on the employer's contribution , in the taxable year in which made , to the extent of his nonforfeitable , or vested , beneficial interest therein .
246. lappuse
Certain provisions relating to prohibited discrimination may be removed retroactively27 but a plan must be in effect before the close of the taxable year for which tax benefits are claimed . In the case of a trust , all elements ...
Certain provisions relating to prohibited discrimination may be removed retroactively27 but a plan must be in effect before the close of the taxable year for which tax benefits are claimed . In the case of a trust , all elements ...
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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