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 83.
65. lappuse
... held equivalent to a divi- dend.4 In Alpers v . Commissioner , ' it was held that stock bought in by a corporation and held as treasury stock had not been " cancelled or redeemed " and hence was not under section 115 ( g ) . In the ...
... held equivalent to a divi- dend.4 In Alpers v . Commissioner , ' it was held that stock bought in by a corporation and held as treasury stock had not been " cancelled or redeemed " and hence was not under section 115 ( g ) . In the ...
84. lappuse
... held for not more than 1 year , even though the shareholder may have actually held the stock upon which the dividend is paid for a longer period . But if a loss results from a liquida- tion of stock , the loss is treated as a loss ...
... held for not more than 1 year , even though the shareholder may have actually held the stock upon which the dividend is paid for a longer period . But if a loss results from a liquida- tion of stock , the loss is treated as a loss ...
194. lappuse
... held that the exchange transactions were not completed until September 19th , at which time transferor corporation A no longer con- trolled the transferee corporation B for purposes of the Code.35 Delay in carrying out the plan once ...
... held that the exchange transactions were not completed until September 19th , at which time transferor corporation A no longer con- trolled the transferee corporation B for purposes of the Code.35 Delay in carrying out the plan once ...
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