The American University Tax Institute Lectures: Papers Presented to the Institutes on Federal Taxes ..., 3. sējumsM. Bender, 1951 |
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1.–3. rezultāts no 10.
111. lappuse
... going change in proportionate interest , made it clear that the basis of the Sansome rule is not the continuity of the corporate entity but the purpose not to 45 Baker v . Comm'r , ( C.C.A. 2 , 1936 ) 80 Fed . ( 2d ) 813. To the same ...
... going change in proportionate interest , made it clear that the basis of the Sansome rule is not the continuity of the corporate entity but the purpose not to 45 Baker v . Comm'r , ( C.C.A. 2 , 1936 ) 80 Fed . ( 2d ) 813. To the same ...
147. lappuse
... going to turn that around a little and instead of talking about problems which are incident to tax trusts , I am going to talk rather about how a trust can prevent the arising of a current problem of the sort which has just been ...
... going to turn that around a little and instead of talking about problems which are incident to tax trusts , I am going to talk rather about how a trust can prevent the arising of a current problem of the sort which has just been ...
229. lappuse
... going on whether the stockholders may in their individual behalf , prior to liquidation , contract to sell the assets as property to be received by them at a later time . Negotiations Prior to Liquidation of Corporation . Before the ...
... going on whether the stockholders may in their individual behalf , prior to liquidation , contract to sell the assets as property to be received by them at a later time . Negotiations Prior to Liquidation of Corporation . Before the ...
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