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 8.
5. lappuse
... Consolidated returns should be permitted without an unrealistic requirement as to the percentage of stock ownership of the parent . 9. Carry over of net operating loss should not be re- stricted to two years and net operating loss ...
... Consolidated returns should be permitted without an unrealistic requirement as to the percentage of stock ownership of the parent . 9. Carry over of net operating loss should not be re- stricted to two years and net operating loss ...
9. lappuse
... Consolidated Returns . On the subject of consolidated returns , accounting practice has never required an arbitrarily high per- centage of 95 % , nor anything near it to justify , or in fact require , a consolidated statement in order ...
... Consolidated Returns . On the subject of consolidated returns , accounting practice has never required an arbitrarily high per- centage of 95 % , nor anything near it to justify , or in fact require , a consolidated statement in order ...
359. lappuse
... consolidated returns depreciation inventory conflicts with net - operating loss prepaid income reserves .... tax conflicts with warranties ..... PAGE 234 3-11 10 6-7 9-10 8-9 5-6 .10-11 , 16 6 7-8 4 method in computing net income point ...
... consolidated returns depreciation inventory conflicts with net - operating loss prepaid income reserves .... tax conflicts with warranties ..... PAGE 234 3-11 10 6-7 9-10 8-9 5-6 .10-11 , 16 6 7-8 4 method in computing net income point ...
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