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 55.
158. lappuse
... Fact . In any event , this last paragraph of the last decision says it is a question of fact . " It turns , " the Court said , " upon whether the transaction is in fact a transfer of something for the best price available or is a 158 ...
... Fact . In any event , this last paragraph of the last decision says it is a question of fact . " It turns , " the Court said , " upon whether the transaction is in fact a transfer of something for the best price available or is a 158 ...
239. lappuse
... fact situations approximating the facts of the Court Holding Company case . Never- theless , the effort to apply the doctrine to a wider scope of cases continues . It is undoubtedly proper to say that in transactions wherein the ...
... fact situations approximating the facts of the Court Holding Company case . Never- theless , the effort to apply the doctrine to a wider scope of cases continues . It is undoubtedly proper to say that in transactions wherein the ...
294. lappuse
... facts and evidence , and report their findings to the proper authorities , and because of the very nature of the situation ... fact finding investigation , to present his explanation of questionable items of omitted income or overstated ...
... facts and evidence , and report their findings to the proper authorities , and because of the very nature of the situation ... fact finding investigation , to present his explanation of questionable items of omitted income or overstated ...
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