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 10.
284. lappuse
... common stock only was outstanding ; it was exchanged for new common stock and debentures . In the Bazley case , the prevailing opinion , by Opper , J. , was based on a finding of no business purpose . At least three judges dissented ...
... common stock only was outstanding ; it was exchanged for new common stock and debentures . In the Bazley case , the prevailing opinion , by Opper , J. , was based on a finding of no business purpose . At least three judges dissented ...
287. lappuse
... common stockholders is always the will of the corpora- tion , ( 2 ) the common stockholders are usually the holders ( at least immediately after issue ) of not only debentures but preferred stock and even new common stock issued in a ...
... common stockholders is always the will of the corpora- tion , ( 2 ) the common stockholders are usually the holders ( at least immediately after issue ) of not only debentures but preferred stock and even new common stock issued in a ...
290. lappuse
... stock issued by the corporation , or of a redemption of such stock either in the hands of the original holder , or a pur- chaser or transferee of the stock . ' No Treasury Consensus on Proper Rule . On recapitalizations involving common ...
... stock issued by the corporation , or of a redemption of such stock either in the hands of the original holder , or a pur- chaser or transferee of the stock . ' No Treasury Consensus on Proper Rule . On recapitalizations involving common ...
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