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 30.
94. lappuse
... applied to restore any capital or paid - in surplus im- paired as a result of operating losses before there can be any accumulated earnings and profits available for dividend distribution . This is the rule in the Stifel case . The rule ...
... applied to restore any capital or paid - in surplus im- paired as a result of operating losses before there can be any accumulated earnings and profits available for dividend distribution . This is the rule in the Stifel case . The rule ...
110. lappuse
... applied by the Tax Court , as well as by the Court of Appeals in virtually every Cir- cuit ; 43 and committee reports of both Houses had in- dicated Congressional approval.44 During that period , 42b 60 Fed . ( 2d ) 931 . 43 Putnam v ...
... applied by the Tax Court , as well as by the Court of Appeals in virtually every Cir- cuit ; 43 and committee reports of both Houses had in- dicated Congressional approval.44 During that period , 42b 60 Fed . ( 2d ) 931 . 43 Putnam v ...
111. lappuse
... applied to tax - free re- organization involving more than " a mere change in identity , form or place of reorganization . " It had , for example , early been applied to the merger of several corporations each having a surplus , into a ...
... applied to tax - free re- organization involving more than " a mere change in identity , form or place of reorganization . " It had , for example , early been applied to the merger of several corporations each having a surplus , into a ...
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