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 32.
30. lappuse
... complete liquidation . How- ever , if it makes several distributions in complete can- cellation of all of its stock , the several distributions are treated as amounts distributed in partial liquidation , as the term is defined in ...
... complete liquidation . How- ever , if it makes several distributions in complete can- cellation of all of its stock , the several distributions are treated as amounts distributed in partial liquidation , as the term is defined in ...
33. lappuse
... complete liquidation " under which it included any one of a series of distributions made by a corporation in complete cancellation or re- demption of all of its stock in accordance with a bona fide plan of liquidation under which ...
... complete liquidation " under which it included any one of a series of distributions made by a corporation in complete cancellation or re- demption of all of its stock in accordance with a bona fide plan of liquidation under which ...
75. lappuse
... complete cancellation or redemption of all or a portion of its stock . A complete cancellation or redemption of a part of the corporate stock may be accom- plished , for example , ( 1 ) by the complete retire- ment of all shares of a ...
... complete cancellation or redemption of all or a portion of its stock . A complete cancellation or redemption of a part of the corporate stock may be accom- plished , for example , ( 1 ) by the complete retire- ment of all shares of 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