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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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