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 10.
42. lappuse
... continue to arise presenting the question whether or not the distribution is one in liquidation or in ordinary course of business , it does not seem that there are any particular difficulties in this field since the concept of ...
... continue to arise presenting the question whether or not the distribution is one in liquidation or in ordinary course of business , it does not seem that there are any particular difficulties in this field since the concept of ...
165. lappuse
... continue indefi- nitely , any taxes which impaired life insurance reserves would proportionately impair every life insurance pol- icy in existence . Even in the case of the Stock Com- panies , the capital , small in relation to policy ...
... continue indefi- nitely , any taxes which impaired life insurance reserves would proportionately impair every life insurance pol- icy in existence . Even in the case of the Stock Com- panies , the capital , small in relation to policy ...
297. lappuse
... continues . The promise of action has been trans- lated into an increasing number of prosecutions . This is evident from the number of cases recommended to the Department of Justice for prosecution by the Treas- ury Department : Fiscal ...
... continues . The promise of action has been trans- lated into an increasing number of prosecutions . This is evident from the number of cases recommended to the Department of Justice for prosecution by the Treas- ury Department : Fiscal ...
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