California Law Review, 31. sējumsSchool of Jurisprudence of the University of California, 1942 |
No grāmatas satura
1.3. rezultāts no 48.
303. lappuse
... TAXABLE DIVIDENDS The following stock dividends are taxable as income : ( 1 ) Elective dividends . When the shareholder is given an option to take his dividend in cash ( property ) or in shares of the corporation , such a stock dividend ...
... TAXABLE DIVIDENDS The following stock dividends are taxable as income : ( 1 ) Elective dividends . When the shareholder is given an option to take his dividend in cash ( property ) or in shares of the corporation , such a stock dividend ...
304. lappuse
... taxable as income.16 Such rights are considered analogous to stock dividends1 and are taxable only insofar as the shares acquired without full value would constitute a taxable stock dividend . Under the latest decision of the circuit ...
... taxable as income.16 Such rights are considered analogous to stock dividends1 and are taxable only insofar as the shares acquired without full value would constitute a taxable stock dividend . Under the latest decision of the circuit ...
305. lappuse
... taxable income . But if he exercises the right in 1945 and the market value of the preferred share is fifteen dollars , he receives taxable income in 1945 to the extent of five dollars ( the amount of the spread between the option price ...
... taxable income . But if he exercises the right in 1945 and the market value of the preferred share is fifteen dollars , he receives taxable income in 1945 to the extent of five dollars ( the amount of the spread between the option price ...
Saturs
THE DOCTORS FEDERAL TAXES Erwin N Griswold | 237 |
SHOULD PRETERMITTED Issue BE ENTITLED TO INHERIT? Perry Evans | 263 |
RATIONING AS A PROPER WARTIME GOVERNMENTAL FUNCTION Perry H Taft | 270 |
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administrative adopted amendment appears applied authority CALIF California California Supreme Court cause of action cited Civil Procedure claim closed shop Code of Civil common law community property constitutional contract corporation counterclaim decedent decision deduction defendant determine directed verdict divorce doctrine domicil easement effect employees equity estate tax exemption exercise existence fact federal ferae naturae foreign gift tax granted held Helvering Ibid income tax inference injunction interest issue Judge judgment judicial jurisdiction jury Justice L. A. DAILY L. A. Super land lease legislative ment norms Ohio Oil Co oil and gas opinion owner ownership parol evidence parties person picketing plaintiff presumption problem provision purpose question real property reason recognized residence result Revenue Act rule spouse statute stock dividend Superior Court Supp supra note supra note 12 Supreme Court taxable tion treaties trial union United Victory tax