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 11.
97. lappuse
... authority of sec . 115 ( 1 ) . 20 Dictum in Cummings v . Comm'r , op . cit . note 19. For criticism of this result see Paul , Selected Studies ( 2d Ser . ) p . 163 et seq .; Rudick , op . cit . note 6 , p . 882 et seq . Cf ...
... authority of sec . 115 ( 1 ) . 20 Dictum in Cummings v . Comm'r , op . cit . note 19. For criticism of this result see Paul , Selected Studies ( 2d Ser . ) p . 163 et seq .; Rudick , op . cit . note 6 , p . 882 et seq . Cf ...
106. lappuse
... authority of Lynch v . Hornby , supra . Following the 1921 Act , however , specifically exempting distributions from this source ( sec . 201 ( b ) ) , and down until 1934 , the regulation exempted such excess . Art . 1543 , Regs . 62 ...
... authority of Lynch v . Hornby , supra . Following the 1921 Act , however , specifically exempting distributions from this source ( sec . 201 ( b ) ) , and down until 1934 , the regulation exempted such excess . Art . 1543 , Regs . 62 ...
218. lappuse
... authority is against the Com- missioner and the Court of Claims on these points as the Tax Court and several Circuit Courts of Appeals have held that the sale of a partnership interest is the sale of a capital asset and that the holding ...
... authority is against the Com- missioner and the Court of Claims on these points as the Tax Court and several Circuit Courts of Appeals have held that the sale of a partnership interest is the sale of a capital asset and that the holding ...
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