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 57.
74. lappuse
... accumulated prior to March 1 , 1913 of $ 25,000 , and those accumulated subsequent to March 1 , 1913 , of $ 50,000 . It retires its preferred stock at par , using $ 50,000 for that purpose , It then distributes a cash dividend of ...
... accumulated prior to March 1 , 1913 of $ 25,000 , and those accumulated subsequent to March 1 , 1913 , of $ 50,000 . It retires its preferred stock at par , using $ 50,000 for that purpose , It then distributes a cash dividend of ...
94. lappuse
... accumulated earnings and profits available for dividend distribution . This is the rule in the Stifel case . The rule does not apply , however , if the deficit is caused , not by an operating deficit , but by distribu- tions in excess ...
... accumulated earnings and profits available for dividend distribution . This is the rule in the Stifel case . The rule does not apply , however , if the deficit is caused , not by an operating deficit , but by distribu- tions in excess ...
114. lappuse
... accumulated in prior years , 54 and fur- ther that accumulated earnings of prior years are seg- regated as between those accumulated before and after March 1 , 1913.55 It would seem to follow that under the principles of Phipps and ...
... accumulated in prior years , 54 and fur- ther that accumulated earnings of prior years are seg- regated as between those accumulated before and after March 1 , 1913.55 It would seem to follow that under the principles of Phipps and ...
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