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 68.
54. lappuse
... treated not as a dividend subject only to the surtax but as a gain from the sale of property which may be treated as a capital gain . A liquidating dividend is , in effect , a sale by the stockholder of his stock to the corporation ; he ...
... treated not as a dividend subject only to the surtax but as a gain from the sale of property which may be treated as a capital gain . A liquidating dividend is , in effect , a sale by the stockholder of his stock to the corporation ; he ...
290. lappuse
... treated as a capital asset and periodic depreciation taken , the tax- payer was entitled to the benefit of the provisions of Section 117 ( j ) in the event of subsequent sale where the property had been held for over six months . Losses ...
... treated as a capital asset and periodic depreciation taken , the tax- payer was entitled to the benefit of the provisions of Section 117 ( j ) in the event of subsequent sale where the property had been held for over six months . Losses ...
533. lappuse
... treated as derived solely from sources within the country in which sold . The same subsection also provides that gains , profits and income derived from the sale of personal property produced ( in whole or in part ) by the taxpayer ...
... treated as derived solely from sources within the country in which sold . The same subsection also provides that gains , profits and income derived from the sale of personal property produced ( in whole or in part ) by the taxpayer ...
Saturs
The Washington Headquarters p 5Concen | 7 |
The Organization at the Field Level | 13 |
Day Letters p 19Appellate Division | 20 |
Autortiesības | |
38 citas sadaļas nav parādītas.
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 |
Bieži izmantoti vārdi un frāzes
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