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 74.
56. lappuse
... transaction . However , where after corporate negotiations there is a sale of stock in- stead , a transaction has taken place which can only be carried out by the individual stockholders . Something has been sold which the corporation ...
... transaction . However , where after corporate negotiations there is a sale of stock in- stead , a transaction has taken place which can only be carried out by the individual stockholders . Something has been sold which the corporation ...
203. lappuse
... transaction could be obtained by a sim- ple corporate distribution , which in itself would be tax- able , the transaction is obviously dangerous taxwise . However , this does not mean that every transaction , the result of which could ...
... transaction could be obtained by a sim- ple corporate distribution , which in itself would be tax- able , the transaction is obviously dangerous taxwise . However , this does not mean that every transaction , the result of which could ...
348. lappuse
... transaction concept limits the extent of the Arrowsmith case ; in Dobson , the sale of the stock at a capital loss was a closed transaction , and the later recovery from the party originally selling to the taxpayer was a transaction ...
... transaction concept limits the extent of the Arrowsmith case ; in Dobson , the sale of the stock at a capital loss was a closed transaction , and the later recovery from the party originally selling to the taxpayer was a transaction ...
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