The American University Tax Institute Lectures: Papers Presented to the Institutes on Federal Taxes ..., 3. sējumsM. Bender, 1951 |
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1.–3. rezultāts no 16.
98. lappuse
Papers Presented to the Institutes on Federal Taxes ... of bad debts , prior taxes and delinquency amounts.21 Since a ... debt recoveries do not constitute true income ( as they were held to under Helvering v . State - Planters Bank ...
Papers Presented to the Institutes on Federal Taxes ... of bad debts , prior taxes and delinquency amounts.21 Since a ... debt recoveries do not constitute true income ( as they were held to under Helvering v . State - Planters Bank ...
156. lappuse
... debt evidenced by a written note , bond , etc. , may be excluded by com- plying with the Regulations and reducing ... debt cancellations seems to be limited to the proposition : " What is the income status of debt cancellations in the ...
... debt evidenced by a written note , bond , etc. , may be excluded by com- plying with the Regulations and reducing ... debt cancellations seems to be limited to the proposition : " What is the income status of debt cancellations in the ...
157. lappuse
... debt to the German bank was settled at the rate of 2 cents on the dollar . The losses from the construction venture were more than the amount borrowed . Thus , when the debt was settled , it was held to be a mere diminution of loss and ...
... debt to the German bank was settled at the rate of 2 cents on the dollar . The losses from the construction venture were more than the amount borrowed . Thus , when the debt was settled , it was held to be a mere diminution of loss and ...
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