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 24.
163. lappuse
... Exempt Corporations . Certain classes of Cor- The search is not difficult . porations are exempt from Federal Income Taxes , under Section 101 of the Code . Educational Charitable and Religious Trusts , through the beneficiaries , are ...
... Exempt Corporations . Certain classes of Cor- The search is not difficult . porations are exempt from Federal Income Taxes , under Section 101 of the Code . Educational Charitable and Religious Trusts , through the beneficiaries , are ...
164. lappuse
... exempt organization and rent it back , thereby secur- ing a greater deduction in the form of rent , while the exempt organization , although carrying on an essential business activity , is not taxable upon the rent received ...
... exempt organization and rent it back , thereby secur- ing a greater deduction in the form of rent , while the exempt organization , although carrying on an essential business activity , is not taxable upon the rent received ...
168. lappuse
... exemptions under our statutes upon the legislative assumption that such institutions have important social functions , justifying exemption from taxes even with respect to activities which , when carried on by others would be ordinary ...
... exemptions under our statutes upon the legislative assumption that such institutions have important social functions , justifying exemption from taxes even with respect to activities which , when carried on by others would be ordinary ...
Saturs
Specific Problems | 13 |
TIONS | 29 |
Taxation of Corporate Distributions | 49 |
Autortiesības | |
19 citas sadaļas nav parādītas.
Citi izdevumi - Skatīt visu
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 |
Bieži izmantoti vārdi un frāzes
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