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 52.
287. lappuse
... corporation which in this case was the will of the taxpayer . ' This line of reasoning could easily lead to reversal ... corporation to buy in all or at least their part of the new preferred stock or their new common stock , ( 4 ) for ...
... corporation which in this case was the will of the taxpayer . ' This line of reasoning could easily lead to reversal ... corporation to buy in all or at least their part of the new preferred stock or their new common stock , ( 4 ) for ...
296. lappuse
... corporation , although the Tax Court did not state the facts quite this bluntly . The Tax Court held that the distribution by the old corporation to its stockholders of such of its assets as were not transferred to a new corporation was ...
... corporation , although the Tax Court did not state the facts quite this bluntly . The Tax Court held that the distribution by the old corporation to its stockholders of such of its assets as were not transferred to a new corporation was ...
302. lappuse
... corporation , the taxpayer , acquired a stepped - up basis equal to the value of the assets at the time of the liquidation of the old corporation and the simultaneous transfer of its assets to the new . The Tax Court held for the ...
... corporation , the taxpayer , acquired a stepped - up basis equal to the value of the assets at the time of the liquidation of the old corporation and the simultaneous transfer of its assets to the new . The Tax Court held for the ...
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