No grāmatas satura
1.3. rezultāts no 79.
118. lappuse
If the improvements are made by the shareholders as lessees , they are also likely to consider the possibility of claiming depreciation over the term of the lease , rather than the life of the improvements . At the present time there is ...
If the improvements are made by the shareholders as lessees , they are also likely to consider the possibility of claiming depreciation over the term of the lease , rather than the life of the improvements . At the present time there is ...
187. lappuse
12 Although the term recapitalization is not used in the Revenue Act of 1918 , an old ruling , T.B.R. 25 , 1 C.B. 39 , held that an exchange of bonds for capital stock , a type of transaction which was subsequently recognized by the ...
12 Although the term recapitalization is not used in the Revenue Act of 1918 , an old ruling , T.B.R. 25 , 1 C.B. 39 , held that an exchange of bonds for capital stock , a type of transaction which was subsequently recognized by the ...
188. lappuse
term reorganization .13 In every instance it stands alone with no explanation just as it does today in Section 112 ( g ) ( 1 ) ( E ) of the Code . The Regulations promulgated under the 1921 Act 14 refer to a recapitalization as " an ...
term reorganization .13 In every instance it stands alone with no explanation just as it does today in Section 112 ( g ) ( 1 ) ( E ) of the Code . The Regulations promulgated under the 1921 Act 14 refer to a recapitalization as " an ...
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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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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