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 77.
198. lappuse
... assets to equal the total value of its earnings and profits.53 The rule is also applied ' where the bulk of assets transferred was identified as having been acquired before March 1 , 1913 , and where such assets represented an ...
... assets to equal the total value of its earnings and profits.53 The rule is also applied ' where the bulk of assets transferred was identified as having been acquired before March 1 , 1913 , and where such assets represented an ...
222. lappuse
... assets after liquidation of the corpora- tion and distribution thereof to the shareholders , is more properly part of a discussion pertaining to the sale of the business as an entity or the sale of all or part of the assets thereof ...
... assets after liquidation of the corpora- tion and distribution thereof to the shareholders , is more properly part of a discussion pertaining to the sale of the business as an entity or the sale of all or part of the assets thereof ...
230. lappuse
... assets of the com- pany was sufficient , under the circumstances , to attribute the sale of the assets to the company . In that case when the optionee had located a purchaser and was ready to transfer the option to it , the stockholders ...
... assets of the com- pany was sufficient , under the circumstances , to attribute the sale of the assets to the company . In that case when the optionee had located a purchaser and was ready to transfer the option to it , the stockholders ...
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