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 85.
77. lappuse
... section 208. " Section 201 ( c ) , as passed in 1924 , was unchanged ex- cept for renumbering of sections until 1934. In 1926 the regulations dropped the language in italics above , thus eliminating the reduction of par value from " par ...
... section 208. " Section 201 ( c ) , as passed in 1924 , was unchanged ex- cept for renumbering of sections until 1934. In 1926 the regulations dropped the language in italics above , thus eliminating the reduction of par value from " par ...
130. lappuse
... section 811 ( c ) ( 1 ) ( B ) but is within section 811 ( d ) ( 1 ) only . Converse- ly , a power which extends only to the income during the grantor's life may be unimportant under section 811 ( d ) ( 1 ) but requires the inclusion of ...
... section 811 ( c ) ( 1 ) ( B ) but is within section 811 ( d ) ( 1 ) only . Converse- ly , a power which extends only to the income during the grantor's life may be unimportant under section 811 ( d ) ( 1 ) but requires the inclusion of ...
139. lappuse
... section 811 ( c ) ( 2 ) , applicable to trusts created before October 8 , 1949 , may be illustrated by reference to the examples already used to explain the application of section 811 ( c ) ( 3 ) . Under case A , nos . 1-4 would not be ...
... section 811 ( c ) ( 2 ) , applicable to trusts created before October 8 , 1949 , may be illustrated by reference to the examples already used to explain the application of section 811 ( c ) ( 3 ) . Under case A , nos . 1-4 would not be ...
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