The American University Tax Institute Lectures: Papers Presented to the Institutes on Federal Taxes ..., 3. sējumsM. Bender, 1951 |
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1.–3. rezultāts no 73.
66. lappuse
... effect of proposed corporate reorganizations- and to a certain extent will do the same thing for stock dividends and retirements . If one asks for a ruling as to the taxability of a divi- dend of voting common stock on voting common ...
... effect of proposed corporate reorganizations- and to a certain extent will do the same thing for stock dividends and retirements . If one asks for a ruling as to the taxability of a divi- dend of voting common stock on voting common ...
112. lappuse
... Effect of Tax - Free Reorganization on a Pre - existing Deficit . While thus clarifying the law as to the effect of a tax- free reorganization on earnings and profits of the pre- decessor or transferor corporation , the Munter decision ...
... Effect of Tax - Free Reorganization on a Pre - existing Deficit . While thus clarifying the law as to the effect of a tax- free reorganization on earnings and profits of the pre- decessor or transferor corporation , the Munter decision ...
362. lappuse
... effect on earnings account ... effect on profits account excess profits tax rules on in kind . fluctuations in value where of appreciated assets of depreciated assets non - liquidating ... ... sources of non - liquidating accumulated ...
... effect on earnings account ... effect on profits account excess profits tax rules on in kind . fluctuations in value where of appreciated assets of depreciated assets non - liquidating ... ... sources of non - liquidating accumulated ...
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 problems prosecution purchaser realized received Regulations result Revenue Act rule 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