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 53.
438. lappuse
... transfers of assets result in no realization of gain or loss to the affiliated group , but are merely switches from one branch of the affiliated- group - taxpayer to another , a transfer of the stock or an obligation of an affiliate ...
... transfers of assets result in no realization of gain or loss to the affiliated group , but are merely switches from one branch of the affiliated- group - taxpayer to another , a transfer of the stock or an obligation of an affiliate ...
496. lappuse
... transfer of such assets to a new corporation for its stock and the subsequent dissolution of X with a distribution of the shares of the new corpo- ration together with the surplus to X's stockholders , would achieve the desired result ...
... transfer of such assets to a new corporation for its stock and the subsequent dissolution of X with a distribution of the shares of the new corpo- ration together with the surplus to X's stockholders , would achieve the desired result ...
498. lappuse
... transfers by residents are taxable . This interpreta- tion has in practice been adopted by Puerto Rican corporations , which do not require a tax waiver for the record transfer of their shares from one non - resident to another by will ...
... transfers by residents are taxable . This interpreta- tion has in practice been adopted by Puerto Rican corporations , which do not require a tax waiver for the record transfer of their shares from one non - resident to another by will ...
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