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.
35. lappuse
... determining the taxation of the shareholder on amounts distributed to him in liquidation are similar to the principles involved in determining gain or loss in case of a sale . Hence , the sentence from Section 115 ( c ) just quoted ...
... determining the taxation of the shareholder on amounts distributed to him in liquidation are similar to the principles involved in determining gain or loss in case of a sale . Hence , the sentence from Section 115 ( c ) just quoted ...
108. lappuse
... determining how earnings and profits are affected for each of these purposes where property acquired before March 1 , 1913 , is disposed of after that date . For example , a non - depreciable asset cost the corporation $ 10 prior to ...
... determining how earnings and profits are affected for each of these purposes where property acquired before March 1 , 1913 , is disposed of after that date . For example , a non - depreciable asset cost the corporation $ 10 prior to ...
198. lappuse
... determining whether or not there are earnings and profits available for taxable dividends under Section 115.5 Where , however , the transferor transfers only a portion of its assets in a tax - free reorganization , the transfer is ...
... determining whether or not there are earnings and profits available for taxable dividends under Section 115.5 Where , however , the transferor transfers only a portion of its assets in a tax - free reorganization , the transfer is ...
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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aff'd amended American Bar Association amounts distributed apply assets bank basis capital gain cash cert certiorari Comm'r Commissioner Committee complete liquidation computing Congress Court held decision deduction defendant dends depreciation distributed in partial distributing corporation distribution in liquidation earnings and profits earnings or profits effect employee estate tax excess excess profits tax exchange exempt expenditures February 28 filing gain or loss Government grantor Helvering income tax interest Internal Revenue Code liquidating dividend ment net income October 21 old corporation operating loss P-H T.C. Memo paid partial liquidation partnership payment period poration preferred stock prior purchaser realized received Regulations result Revenue Act rule section 811 share shareholders split-off reorganization statute stock dividend stock or securities stockholders substantial supra Supreme Court surplus Tax Court tax law tax-free taxable dividend taxation taxpayer tion transaction transfer transferor Treasury tribution trust property United