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 46.
71. lappuse
... exchange for the stock was eliminated and language was substituted providing that any dis- tributions otherwise than ... exchange for the stock , and amounts distributed in partial liquidation of a corporation shall be treated as in part ...
... exchange for the stock was eliminated and language was substituted providing that any dis- tributions otherwise than ... exchange for the stock , and amounts distributed in partial liquidation of a corporation shall be treated as in part ...
89. lappuse
... exchange for the stock , and amounts distributed in partial liqui- dation of a corporation shall be treated as in part or full payment in exchange for the stock . The gain or loss to the distributee resulting from such exchange shall be ...
... exchange for the stock , and amounts distributed in partial liqui- dation of a corporation shall be treated as in part or full payment in exchange for the stock . The gain or loss to the distributee resulting from such exchange shall be ...
173. lappuse
... exchange for all the stock of B and C. Corporation A then distributes the stock of B and C to A's own stockholders , liquidating or dissolving in the process . Providing certain requirements are met , no taxable gain generally results ...
... exchange for all the stock of B and C. Corporation A then distributes the stock of B and C to A's own stockholders , liquidating or dissolving in the process . Providing certain requirements are met , no taxable gain generally results ...
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