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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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