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 87.
18. lappuse
... corporation . A. Realization of Income by the Distributing Cor- poration . Suppose that Corporation A owns an asset which it purchased several years ago for $ 100,000 , that the ad- justed basis of the asset today is likewise $ 100,000 ...
... corporation . A. Realization of Income by the Distributing Cor- poration . Suppose that Corporation A owns an asset which it purchased several years ago for $ 100,000 , that the ad- justed basis of the asset today is likewise $ 100,000 ...
174. lappuse
... corporation itself and the stock- holders as individuals . The corporation generally is interested in having no tax liability attach to the ex- changes it makes with the new corporations when the old corporation turns over some or all ...
... corporation itself and the stock- holders as individuals . The corporation generally is interested in having no tax liability attach to the ex- changes it makes with the new corporations when the old corporation turns over some or all ...
235. lappuse
... corporation , and that the proceeds of sale did not go to or benefit it . Against the Government's argument that it ... corporation with any gain from the sale . The Cummins Distilleries Corporation Case . In U. S. v . Cummins ...
... corporation , and that the proceeds of sale did not go to or benefit it . Against the Government's argument that it ... corporation with any gain from the sale . The Cummins Distilleries Corporation Case . In U. S. v . Cummins ...
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