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 16.
8. lappuse
... allowed , but in the Capital Warehouse case such a reserve was not allowed on the basis that it had not been followed for a sufficient number of years . Virtually every public warehouse has been denied an allowance for the known ...
... allowed , but in the Capital Warehouse case such a reserve was not allowed on the basis that it had not been followed for a sufficient number of years . Virtually every public warehouse has been denied an allowance for the known ...
15. lappuse
... allowed as an offset against income of some other year . One theory pro- ceeds along the line that a loss offset should not be allowed unless the taxpayer has sustained an economic or a " true " loss - that is , unless total net income ...
... allowed as an offset against income of some other year . One theory pro- ceeds along the line that a loss offset should not be allowed unless the taxpayer has sustained an economic or a " true " loss - that is , unless total net income ...
252. lappuse
... allowed to do so simply be- cause the contract relates to salaries rather than raw material . On the other hand , if , as appeared to be the situation in a number of cases during some of the war years , a taxpayer made huge and ...
... allowed to do so simply be- cause the contract relates to salaries rather than raw material . On the other hand , if , as appeared to be the situation in a number of cases during some of the war years , a taxpayer made huge 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