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 11.
35. lappuse
... to the distribution in partial liquidation makes other dis- tributions of a different character , to determine the existence or availability of earnings or profits in order to DISTRIBUTIONS FROM LIQUIDATIONS AND FROM CAPITAL 35.
... to the distribution in partial liquidation makes other dis- tributions of a different character , to determine the existence or availability of earnings or profits in order to DISTRIBUTIONS FROM LIQUIDATIONS AND FROM CAPITAL 35.
36. lappuse
Papers Presented to the Institutes on Federal Taxes ... existence or availability of earnings or profits in order to determine the tax consequence of such later distrib- ution . This situation will arise where the liquidating ...
Papers Presented to the Institutes on Federal Taxes ... existence or availability of earnings or profits in order to determine the tax consequence of such later distrib- ution . This situation will arise where the liquidating ...
165. lappuse
... existence . Even in the case of the Stock Com- panies , the capital , small in relation to policy liability , is in a sense a reserve against miscalculations of prem- ium receipts and income less expenses , as against the absolute ...
... existence . Even in the case of the Stock Com- panies , the capital , small in relation to policy liability , is in a sense a reserve against miscalculations of prem- ium receipts and income less expenses , as against the absolute ...
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