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 98.
22. lappuse
... distribution was made , the corporation still had $ 102,000 left in cash . Since the corporation's paid - in capital was only $ 100,000 , it is clear that its capital was left unimpaired by the distribution . Yet the courts insist that ...
... distribution was made , the corporation still had $ 102,000 left in cash . Since the corporation's paid - in capital was only $ 100,000 , it is clear that its capital was left unimpaired by the distribution . Yet the courts insist that ...
24. lappuse
... distribution of the building , that the distributing corporation's earnings and profits of $ 12,000 were entirely eliminated by such distribution even though the building had cost the cor- poration only $ 10,000 , and that the ...
... distribution of the building , that the distributing corporation's earnings and profits of $ 12,000 were entirely eliminated by such distribution even though the building had cost the cor- poration only $ 10,000 , and that the ...
81. lappuse
... distribution of a taxable dividend . Where a distribution is made pursuant to a corporate resolution reciting that the distribution is made in liquidation of the corpora- tion , and the corporation is completely liquidated and dissolved ...
... distribution of a taxable dividend . Where a distribution is made pursuant to a corporate resolution reciting that the distribution is made in liquidation of the corpora- tion , and the corporation is completely liquidated and dissolved ...
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