Intramural Law Review of New York University School of Law, 1-3. sējumiSchool of Law, New York University, 1945 |
No grāmatas satura
1.–3. rezultāts no 61.
27. lappuse
... basis problem will here be presented . 3. Gross income may have arisen at the time the option was given , to the extent of the value thereof . On ultimate sale of the stock acquired by exercise of the op- tion , still a third type of basis ...
... basis problem will here be presented . 3. Gross income may have arisen at the time the option was given , to the extent of the value thereof . On ultimate sale of the stock acquired by exercise of the op- tion , still a third type of basis ...
29. lappuse
... basis . Why should basis be different if the two steps are combined into one ? There would seem to be no reason why the " bargain pur- chase " rule should not also apply in the case of option tran- sactions of the type here considered ...
... basis . Why should basis be different if the two steps are combined into one ? There would seem to be no reason why the " bargain pur- chase " rule should not also apply in the case of option tran- sactions of the type here considered ...
34. lappuse
... basis of employee option stock , since here no effort is made to bring the case within any of the statu- tory exceptions to the general rule that basis is cost . The second holding of the case is directly determinative of the present ...
... basis of employee option stock , since here no effort is made to bring the case within any of the statu- tory exceptions to the general rule that basis is cost . The second holding of the case is directly determinative of the present ...
Saturs
Sales Taxes and the Commerce Clause | 11 |
The Privity Rule and Implied Warranties | 25 |
Are Patentees Monopolists? | 33 |
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