The American University Tax Institute Lectures: Papers Presented to the Institutes on Federal Taxes ..., 2. sējumsM. Bender, 1949 |
No grāmatas satura
1.3. rezultāts no 82.
258. lappuse
... amount of such unfunded cost attributable to such indi- viduals shall be distributed over a period of at least 5 taxable years , or ( iii ) in lieu of the amounts allowable under ( i ) and ( ii ) above , an amount equal to the normal ...
... amount of such unfunded cost attributable to such indi- viduals shall be distributed over a period of at least 5 taxable years , or ( iii ) in lieu of the amounts allowable under ( i ) and ( ii ) above , an amount equal to the normal ...
271. lappuse
... amount is contributed , which amount together with any amounts contributed by the employee shall constitute the consideration paid for the annuity contract in determining the amount of the annuity required to be included in the income ...
... amount is contributed , which amount together with any amounts contributed by the employee shall constitute the consideration paid for the annuity contract in determining the amount of the annuity required to be included in the income ...
276. lappuse
... amount paid for the property and the amount of its fair market value is in the nature of compensation and shall be included in the gross income of the em- ployee . In computing the gain or loss from the sub- sequent sale of such ...
... amount paid for the property and the amount of its fair market value is in the nature of compensation and shall be included in the gross income of the em- ployee . In computing the gain or loss from the sub- sequent sale of such ...
Saturs
The General View | 3 |
The Income Tax ProvisionsBasic Considerations | 11 |
The Income Splitting Provisions | 25 |
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 ..., 5. sējums Fragmentu skats - 1953 |
The American University Tax Institute Lectures: Papers Presented ..., 3. sējums Fragmentu skats - 1951 |
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adjusted gross estate aff'd allowed amendments amount annuity application assets association Bazley beneficiaries benefit bequest business purpose capital cert Comm'r Commissioner Committee common law community property computing considered contributions corporation corpus cost Court of Claims decedent decision determining disallowed duction effect employees entire interest equalization erty estate and gift estate planning estate tax executor exemption Federal fee simple filed fund gift tax held Helvering husband included income splitting income tax insurance company interest in property Internal Revenue Code joint return marital deduction ment nondeductible one-half paid partnership payable payment pension plan person power to appoint preferred stock prior proceeds profit-sharing plan prop regulations reorganization result Revenue Act rule Senate Report settlement spouse's statute statutory supra note Supreme Court surviving spouse Tax Court taxable taxpayer terminable interest tion transfer Treasury trust trust instrument United viving spouse wife