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 23.
288. lappuse
... transaction ( apparently including statutory mergers or readjustments involving several corporations ) equivalent to a dividend is a " re- organization " . And under the " and besides " reasoning thrown in at the end of the opinion ...
... transaction ( apparently including statutory mergers or readjustments involving several corporations ) equivalent to a dividend is a " re- organization " . And under the " and besides " reasoning thrown in at the end of the opinion ...
302. lappuse
... transaction even though it took the form of a liquidation to its stock- holders on the ground that despite this the old corpora- tion in effect sold or exchanged its assets with the new corporation in a taxable transaction , although in ...
... transaction even though it took the form of a liquidation to its stock- holders on the ground that despite this the old corpora- tion in effect sold or exchanged its assets with the new corporation in a taxable transaction , although in ...
303. lappuse
... transaction should be considered a reorgan- ization , whichever test be applied . However , only by examining into the purpose of the taxpayers in con- summating the so - called reorganization transaction and by finding that it did not ...
... transaction should be considered a reorgan- ization , whichever test be applied . However , only by examining into the purpose of the taxpayers in con- summating the so - called reorganization transaction and by finding that it did not ...
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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