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 22.
289. lappuse
... filed by the taxpayer , or the last re- turn filed within the statutory filing period . Under this interpretation , which has been approved repeatedly by The Tax Court , all intervening adjustments in the form of additional assessments ...
... filed by the taxpayer , or the last re- turn filed within the statutory filing period . Under this interpretation , which has been approved repeatedly by The Tax Court , all intervening adjustments in the form of additional assessments ...
298. lappuse
... filing of a return ( understating net income and tax ) as an affirmative " attempt " within the meaning of Section 145 ( b ) of the Internal Revenue Code ; ( b ) that the Spies decision requires that the element of wilfulness in a ...
... filing of a return ( understating net income and tax ) as an affirmative " attempt " within the meaning of Section 145 ( b ) of the Internal Revenue Code ; ( b ) that the Spies decision requires that the element of wilfulness in a ...
301. lappuse
... filing of a false return as an " attempt " , if motivated by tax evasion . See Cave v . United States ' ; Myres v . United States'2 ; and two recent opinions : United States v . Pannell 13 and United States v . Croessant.'4 The Falsity ...
... filing of a false return as an " attempt " , if motivated by tax evasion . See Cave v . United States ' ; Myres v . United States'2 ; and two recent opinions : United States v . Pannell 13 and United States v . Croessant.'4 The Falsity ...
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