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 26.
37. lappuse
... March 1913 to escape taxation , contrary to the provisions and purpose of the 1928 Revenue Act . The book- keeping mingling of corporate earnings and profits made before and after March 1 , 1913 , does not alter the Act nor can such ...
... March 1913 to escape taxation , contrary to the provisions and purpose of the 1928 Revenue Act . The book- keeping mingling of corporate earnings and profits made before and after March 1 , 1913 , does not alter the Act nor can such ...
108. lappuse
... March 1 , 1913. On the other hand , for dividend purposes earn- ings or profits must be carefully segregated as between earnings accumulated before and after March 1 , 1913 . Subsections ( 1 ) and ( m ) are designed to reconcile these ...
... March 1 , 1913. On the other hand , for dividend purposes earn- ings or profits must be carefully segregated as between earnings accumulated before and after March 1 , 1913 . Subsections ( 1 ) and ( m ) are designed to reconcile these ...
136. lappuse
... March 4 , 1931 , and only a limited applica- tion to trusts created on or after March 4 , 1931 , and before June 7 , 1932. ( See section 7 ( b ) of Public Law 378. ) In order to understand the rule applicable to the latter 15 - month ...
... March 4 , 1931 , and only a limited applica- tion to trusts created on or after March 4 , 1931 , and before June 7 , 1932. ( See section 7 ( b ) of Public Law 378. ) In order to understand the rule applicable to the latter 15 - month ...
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