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 46.
21. lappuse
... example has only $ 12,000 of surplus available for distribution as a dividend . Most courts therefore would hold that the dividend in our example is $ 12,000 and that the remain- ing $ 3,000 was simply a return of capital which , under ...
... example has only $ 12,000 of surplus available for distribution as a dividend . Most courts therefore would hold that the dividend in our example is $ 12,000 and that the remain- ing $ 3,000 was simply a return of capital which , under ...
23. lappuse
... example has been characterized once and for all as a dividend , section 115 ( j ) of the Code accordingly provides that the stockholder shall include it in income at the fair market value of the building- or $ 15,000 . C. Effect on ...
... example has been characterized once and for all as a dividend , section 115 ( j ) of the Code accordingly provides that the stockholder shall include it in income at the fair market value of the building- or $ 15,000 . C. Effect on ...
173. lappuse
... example of the split - up reorganization is where old corporation A transfers all its assets to new corpo- rations B and C in exchange for all the stock of B and C. Corporation A then distributes the stock of B and C to A's own ...
... example of the split - up reorganization is where old corporation A transfers all its assets to new corpo- rations B and C in exchange for all the stock of B and C. Corporation A then distributes the stock of B and C to A's own ...
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