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 65.
208. lappuse
... trusts was taxable like that of any other trust . Employees were taxed on amounts actually received and , in the case of contributions to trusts , where there was a reasonable expectancy that they would benefit therefrom . 2. Provisions ...
... trusts was taxable like that of any other trust . Employees were taxed on amounts actually received and , in the case of contributions to trusts , where there was a reasonable expectancy that they would benefit therefrom . 2. Provisions ...
243. lappuse
... trust is a part . Pay- ments in excess of the required amounts are not avail- able as carry - overs and are not deductible in a subse- quent year.2 4. Investment of Trust Funds- A qualified section 165 ( a ) plan must be operated for ...
... trust is a part . Pay- ments in excess of the required amounts are not avail- able as carry - overs and are not deductible in a subse- quent year.2 4. Investment of Trust Funds- A qualified section 165 ( a ) plan must be operated for ...
246. lappuse
... trust , all elements necessary to estab- lish the trust must be present in order to give the trust existence.28 An exception , however , had been made for taxable years ending on or before February 28 , 1946 , in the case of a taxpayer ...
... trust , all elements necessary to estab- lish the trust must be present in order to give the trust existence.28 An exception , however , had been made for taxable years ending on or before February 28 , 1946 , in the case of a taxpayer ...
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