Lietotāju komentāri - Rakstīt atsauksmi
Ierastajās vietās neesam atraduši nevienu atsauksmi.
Taxation of Corporate Distributions
18 citas sadaļas nav parādītas.
Citi izdevumi - Skatīt visu
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
accumulated agent allowed amended amount Appeals apply assets bank basis cancellation capital carried cash charge Code Commissioner Committee Company complete computing Congress considered contract corporation death decision deduction defendant determining discussion distribution dividend earnings and profits earnings or profits effect employee evidence example excess exchange existing extent fact filing fraud gain Government held Helvering holding included income increase intent interest Internal Revenue Internal Revenue Code involved later liquidation loss March means ment method operating paid partial party payment period possible preferred present prior problems proof provisions purchaser question realized reason received reduced regulations reorganization reported result Revenue Act rule Section securities share shareholders situation statute stockholders substantial supra surplus Tax Court tax-free taxable taxpayer term tion transaction transfer treated trust United worth