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 12.
267. lappuse
... annuity ; and pay- ments thereafter made under the annuity contract should be taxable in accordance with the 3 % rule . * The Tax Court rejected the taxpayer's argument and agreed with the Commissioner that the first executor's promise ...
... annuity ; and pay- ments thereafter made under the annuity contract should be taxable in accordance with the 3 % rule . * The Tax Court rejected the taxpayer's argument and agreed with the Commissioner that the first executor's promise ...
273. lappuse
... annuity amounts from the annuity contracts purchased by the trustee . There is one ex- ception provided . The employee may be entitled to re- ceive payments in addition to annuity payments if such payments can only be made to him " with ...
... annuity amounts from the annuity contracts purchased by the trustee . There is one ex- ception provided . The employee may be entitled to re- ceive payments in addition to annuity payments if such payments can only be made to him " with ...
279. lappuse
... annuity contracts pur- chased by the trustee other than the annuity payments . The question is , what is the meaning of " with the con- sent of the trustee . " Neither the legislative history nor any other source which I have found ...
... annuity contracts pur- chased by the trustee other than the annuity payments . The question is , what is the meaning of " with the con- sent of the trustee . " Neither the legislative history nor any other source which I have found ...
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