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 39.
16. lappuse
... excess of all of the taxpayer's deductions over its gross income . Even though a taxpayer has a tax loss and therefore shows an excess of deductions over gross income on its return , it may well have cer- tain types of tax - free income ...
... excess of all of the taxpayer's deductions over its gross income . Even though a taxpayer has a tax loss and therefore shows an excess of deductions over gross income on its return , it may well have cer- tain types of tax - free income ...
17. lappuse
... excess profits credits and excess profits net income as determined for purposes of computing the excess profits tax itself . 3 Under the Revenue Acts of 1918 through 1932 , for example , no ad- justments for tax - free income were made ...
... excess profits credits and excess profits net income as determined for purposes of computing the excess profits tax itself . 3 Under the Revenue Acts of 1918 through 1932 , for example , no ad- justments for tax - free income were made ...
106. lappuse
... excess is held fully exempt , under sec . 115 ( b ) . The Government has not accepted the Blauvelt rule as correct ... excess - over - basis dis- tributions from pre - 1913 appreciation are taxable as ordinary income at 100 % ; while ...
... excess is held fully exempt , under sec . 115 ( b ) . The Government has not accepted the Blauvelt rule as correct ... excess - over - basis dis- tributions from pre - 1913 appreciation are taxable as ordinary income at 100 % ; while ...
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