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 39.
10. lappuse
... Carry Over Loss . Certainly there is no magic to the period of two years , and good accounting practice would require that the future accounting periods to which a net loss could be carried should be long enough to include at least one ...
... Carry Over Loss . Certainly there is no magic to the period of two years , and good accounting practice would require that the future accounting periods to which a net loss could be carried should be long enough to include at least one ...
14. lappuse
... carried for- ward and used to offset income in the two succeeding years . Thus , a net operating loss sustained in 1947 may first be carried back to 1945 , then to 1946 , and may then be carried over to 1948 and finally to 1949. The net ...
... carried for- ward and used to offset income in the two succeeding years . Thus , a net operating loss sustained in 1947 may first be carried back to 1945 , then to 1946 , and may then be carried over to 1948 and finally to 1949. The net ...
17. lappuse
... carried . The economic theory of the net loss during that period thus was applied only to the computation of the loss . When the net operating loss provisions were reintroduced into the tax law by the Revenue Act of 1939 , Congress ...
... carried . The economic theory of the net loss during that period thus was applied only to the computation of the loss . When the net operating loss provisions were reintroduced into the tax law by the Revenue Act of 1939 , Congress ...
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