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 18.
135. lappuse
... fund at any time . If W is living at G's death and has not relinquished her power , the trust property is not taxable . 2. The facts are the same as in the preceding ex- ample except that the income is payable to G. The trust property ...
... fund at any time . If W is living at G's death and has not relinquished her power , the trust property is not taxable . 2. The facts are the same as in the preceding ex- ample except that the income is payable to G. The trust property ...
322. lappuse
... funds from time to time through- out the year . To exclude the probability that the defendant pos- sessed accumulated funds prior to the taxable period , the Government showed the defendant had owned stock in a corporation ; that he had ...
... funds from time to time through- out the year . To exclude the probability that the defendant pos- sessed accumulated funds prior to the taxable period , the Government showed the defendant had owned stock in a corporation ; that he had ...
325. lappuse
... funds used in making some of the expenditures might have been from sources other than current business income . Judge McCord's dissent found the majority opinion shackled the Government to a " practically insurmount- able burden of ...
... funds used in making some of the expenditures might have been from sources other than current business income . Judge McCord's dissent found the majority opinion shackled the Government to a " practically insurmount- able burden of ...
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