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.
78. lappuse
... cancellation or re- demption of a part of its stock , or one of a series of distributions in complete cancellation or redemp- tion of all or a portion of its stock . " This section , unchanged , was carried through the sub- sequent laws ...
... cancellation or re- demption of a part of its stock , or one of a series of distributions in complete cancellation or redemp- tion of all or a portion of its stock . " This section , unchanged , was carried through the sub- sequent laws ...
80. lappuse
... cancellation of stock taxable as a dividend . - If a corporation cancels or redeems its stock ( whether or not such stock was issued as a stock dividend ) at such time and in such manner as to make the distribution and can- cellation or ...
... cancellation of stock taxable as a dividend . - If a corporation cancels or redeems its stock ( whether or not such stock was issued as a stock dividend ) at such time and in such manner as to make the distribution and can- cellation or ...
156. lappuse
... cancellation was taxed . At the present time , therefore , the primary question affecting corporations concerning debt cancellations seems to be limited to the proposition : " What is the income status of debt cancellations in the ...
... cancellation was taxed . At the present time , therefore , the primary question affecting corporations concerning debt cancellations seems to be limited to the proposition : " What is the income status of debt cancellations in the ...
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