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 38.
vi. lappuse
... discussion of the cleavage which exists between tax law provisions and accounting and economic concepts . Both the legal and accounting approach was to be used also in the discussion of other topics figuring in our pro- gram , such as ...
... discussion of the cleavage which exists between tax law provisions and accounting and economic concepts . Both the legal and accounting approach was to be used also in the discussion of other topics figuring in our pro- gram , such as ...
43. lappuse
... discuss this problem in connection with his discussion of Section 115 ( g ) . I should here point out , however , though apart from possible significance under Section 115 ( g ) this is now a mere matter of historical interest mainly ...
... discuss this problem in connection with his discussion of Section 115 ( g ) . I should here point out , however , though apart from possible significance under Section 115 ( g ) this is now a mere matter of historical interest mainly ...
167. lappuse
... discussion would be well advised to avoid any specific provision in the contract by which the seller at any time or under any circumstances could reacquire title to the property . The danger is intensified if there is a close ...
... discussion would be well advised to avoid any specific provision in the contract by which the seller at any time or under any circumstances could reacquire title to the property . The danger is intensified if there is a close ...
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