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 34.
22. lappuse
... loss would be attributed to the share of each spouse and could be deducted on a separate return of such spouse . Each spouse would accordingly report net in- come of $ 5,000 less $ 1,000 capital loss and the tax would accordingly be ...
... loss would be attributed to the share of each spouse and could be deducted on a separate return of such spouse . Each spouse would accordingly report net in- come of $ 5,000 less $ 1,000 capital loss and the tax would accordingly be ...
299. lappuse
... loss recognized where the share- holders of a corporation devised a reorganization for the sole purpose of creating a loss for tax purposes . In this situation it will be perceived that the concept of a reorganization is the very ...
... loss recognized where the share- holders of a corporation devised a reorganization for the sole purpose of creating a loss for tax purposes . In this situation it will be perceived that the concept of a reorganization is the very ...
300. lappuse
... losses in wash sales but both types of losses were considered as colorable with the reorganization exchange loss being considered as one arising in a fictitious exchange . Justification of the Tax Court's Decision in the Hill Es- tate ...
... losses in wash sales but both types of losses were considered as colorable with the reorganization exchange loss being considered as one arising in a fictitious exchange . Justification of the Tax Court's Decision in the Hill Es- tate ...
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