The American University Tax Institute Lectures: Papers Presented to the Institutes on Federal Taxes ..., 3. sējumsM. Bender, 1951 |
No grāmatas satura
1.3. rezultāts no 31.
50. lappuse
... Congress changed the phraseology of section 115 ( f ) ( 1 ) from to " A stock dividend shall not be subject to tax " " A distribution made by a corporation to its share- holders in its stock or in rights to acquire its stock shall not ...
... Congress changed the phraseology of section 115 ( f ) ( 1 ) from to " A stock dividend shall not be subject to tax " " A distribution made by a corporation to its share- holders in its stock or in rights to acquire its stock shall not ...
52. lappuse
... Congress is no more likely to go all out for the taxation of stock dividends than it was in 1936. ' If the Government should try , without new legislation , to get the Griffiths case overruled by the present Su- preme Court , presumably ...
... Congress is no more likely to go all out for the taxation of stock dividends than it was in 1936. ' If the Government should try , without new legislation , to get the Griffiths case overruled by the present Su- preme Court , presumably ...
181. lappuse
... Congress in 1921 . From the Congressional discussions of the reorganiza- tion provisions in the Revenue Act of 1921 , it appears that Congress felt that since in a reorganization a stock- holder generally received one form of security ...
... Congress in 1921 . From the Congressional discussions of the reorganiza- tion provisions in the Revenue Act of 1921 , it appears that Congress felt that since in a reorganization a stock- holder generally received one form of security ...
Saturs
Specific Problems | 13 |
TIONS | 29 |
Taxation of Corporate Distributions | 49 |
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 ..., 2. sējums Fragmentu skats - 1949 |
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accumulated agent allowed amended amount Appeals apply assets bank basis Bureau cancellation capital carried cash charge Code Comm'r Commissioner Committee Company complete computing considered contract corporation death decision deduction defendant determining discussion distribution dividend earnings and profits earnings or profits effect employee evidence 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