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 19.
37. lappuse
... differences in the application of a general principle to different types of situations " . One obvious difference between DISTRIBUTIONS FROM LIQUIDATIONS AND FROM CAPITAL 37.
... differences in the application of a general principle to different types of situations " . One obvious difference between DISTRIBUTIONS FROM LIQUIDATIONS AND FROM CAPITAL 37.
130. lappuse
... differences . First , the conference report on Public Law 378 seems to indicate that a power " not affecting the enjoyment of the income during the decedent's life , " e.g. a power to designate who shall receive the trust principal ...
... differences . First , the conference report on Public Law 378 seems to indicate that a power " not affecting the enjoyment of the income during the decedent's life , " e.g. a power to designate who shall receive the trust principal ...
155. lappuse
... difference is income , such difference must be applied to reduce the basis of any property owned by the taxpayer . Accordingly , the basis is reduced for depreciation purposes and for com- puting gain on future sale . The result is that ...
... difference is income , such difference must be applied to reduce the basis of any property owned by the taxpayer . Accordingly , the basis is reduced for depreciation purposes and for com- puting gain on future sale . The result is that ...
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