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 36.
82. lappuse
Papers Presented to the Institutes on Federal Taxes ... As so amended , this section ( with very minor verbal changes ) is still effective as section 29.115-9 of Regula- tions 111 . Revenue Act of 1934 . Section 115 ( c ) was amended by ...
Papers Presented to the Institutes on Federal Taxes ... As so amended , this section ( with very minor verbal changes ) is still effective as section 29.115-9 of Regula- tions 111 . Revenue Act of 1934 . Section 115 ( c ) was amended by ...
185. lappuse
... amended so that the fact that the acquir- ing corporation owns stock in the corporation whose properties it acquired shall be disregarded ; ( 3 ) that Section 112 ( g ) be amended to include as a " party to a reorganization " not only ...
... amended so that the fact that the acquir- ing corporation owns stock in the corporation whose properties it acquired shall be disregarded ; ( 3 ) that Section 112 ( g ) be amended to include as a " party to a reorganization " not only ...
189. lappuse
... amendment is to make cer- tain that spin - offs will have the same tax status as split - ups . " 23 22 The amendment to H.R. 5268 provided : " Section 112 ( b ) of the Internal Revenue Code is hereby amended by add- ing after paragraph ...
... amendment is to make cer- tain that spin - offs will have the same tax status as split - ups . " 23 22 The amendment to H.R. 5268 provided : " Section 112 ( b ) of the Internal Revenue Code is hereby amended by add- ing after paragraph ...
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