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 22.
288. lappuse
... dividend is a " re- organization " . And under the " and besides " reasoning thrown in at the end of the opinion , even where there is a reorganization , debentures ( and we know not what else ) distributed with stock in exchange for ...
... dividend is a " re- organization " . And under the " and besides " reasoning thrown in at the end of the opinion , even where there is a reorganization , debentures ( and we know not what else ) distributed with stock in exchange for ...
290. lappuse
... dividend or ( c ) on a capital gain basis , that this tax might be imposed ( 1 ) when the stock is issued , ( 2 ) when it is sold by the recipient or ( 3 ) when it is retired , and that when imposed it should be measured by conditions ...
... dividend or ( c ) on a capital gain basis , that this tax might be imposed ( 1 ) when the stock is issued , ( 2 ) when it is sold by the recipient or ( 3 ) when it is retired , and that when imposed it should be measured by conditions ...
291. lappuse
... dividend rates . The results in particular cases will probably be just as inconsistent with each other , and just as ... dividends . If Congress thinks the courts have been wrong , it should set them right in un- ambiguous terms ...
... dividend rates . The results in particular cases will probably be just as inconsistent with each other , and just as ... dividends . If Congress thinks the courts have been wrong , it should set them right in un- ambiguous terms ...
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