The American University Tax Institute Lectures: Papers Presented to the Institutes on Federal Taxes ..., 3. sējumsM. Bender, 1951 |
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1.–3. rezultāts no 19.
52. lappuse
... judge.2 Changes in Proportionate Proprietary Interests . The basic idea of Eisner v . Macomber is that a true stock dividend represents a mere recasting of corporate accounts - transferring surplus to capital and issuing some new ...
... judge.2 Changes in Proportionate Proprietary Interests . The basic idea of Eisner v . Macomber is that a true stock dividend represents a mere recasting of corporate accounts - transferring surplus to capital and issuing some new ...
216. lappuse
... Judge Frank in a dissent in Williams v . McGowan . Judge Frank said , inter alia , " Where a business is sold as a unit , the whole is greater than its parts . A somewhat simi- lar view had been taken by the Tax Court in the Arkray Drug ...
... Judge Frank in a dissent in Williams v . McGowan . Judge Frank said , inter alia , " Where a business is sold as a unit , the whole is greater than its parts . A somewhat simi- lar view had been taken by the Tax Court in the Arkray Drug ...
331. lappuse
... Judge or Commissioner for enforcement . Or , if the agent has reasonable grounds to believe that a fraud upon the revenue has been committed , he may apply to a United States District Judge or Commissioner for a search warrant . All of ...
... Judge or Commissioner for enforcement . Or , if the agent has reasonable grounds to believe that a fraud upon the revenue has been committed , he may apply to a United States District Judge or Commissioner for a search warrant . All of ...
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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aff'd amended American Bar Association amounts distributed apply assets bank basis capital gain cash cert certiorari Comm'r Commissioner Committee complete liquidation computing Congress Court held decision deduction defendant dends depreciation distributed in partial distributing corporation distribution in liquidation earnings and profits earnings or profits effect employee estate tax excess excess profits tax exchange exempt expenditures February 28 filing gain or loss Government grantor Helvering income tax interest Internal Revenue Code liquidating dividend ment net income October 21 old corporation operating loss P-H T.C. Memo paid partial liquidation partnership payment period poration preferred stock prior purchaser realized received Regulations result Revenue Act rule section 811 share shareholders split-off reorganization statute stock dividend stock or securities stockholders substantial supra Supreme Court surplus Tax Court tax law tax-free taxable dividend taxation taxpayer tion transaction transfer transferor Treasury tribution trust property United