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.
72. lappuse
... considered a distribution of earnings or profits within the mean- ing of subdivision ( b ) of this section for the purpose of determining the taxability of subsequent distribu- tions by the corporation . " The Senate Committee Report ...
... considered a distribution of earnings or profits within the mean- ing of subdivision ( b ) of this section for the purpose of determining the taxability of subsequent distribu- tions by the corporation . " The Senate Committee Report ...
81. lappuse
... considered essentially equivalent to the distribution of a taxable dividend ; in all other cases the facts and circumstances should be reported to the Commissioner for his determin- ation whether or not the distribution , or any part ...
... considered essentially equivalent to the distribution of a taxable dividend ; in all other cases the facts and circumstances should be reported to the Commissioner for his determin- ation whether or not the distribution , or any part ...
322. lappuse
... considered in connection with the other evidence in the case . The accumulation of increases in net worth in the form of war bonds was considered significant , particularly the regular intervals at which the bonds were purchased , " a ...
... considered in connection with the other evidence in the case . The accumulation of increases in net worth in the form of war bonds was considered significant , particularly the regular intervals at which the bonds were purchased , " 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