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 40.
88. lappuse
... holding companies . The reports shed no light on the problems of what happens in the case of a complete liquidation where there has been a stock dividend or a partial liquidation where there has not been a stock dividend . Mr. Harrison ...
... holding companies . The reports shed no light on the problems of what happens in the case of a complete liquidation where there has been a stock dividend or a partial liquidation where there has not been a stock dividend . Mr. Harrison ...
218. lappuse
... holding period under Section 117 is to be measured by the holding period of the assets of the firm . The Court adopted the old common law rule that the personal property in a partnership is held by each of the partners in common with ...
... holding period under Section 117 is to be measured by the holding period of the assets of the firm . The Court adopted the old common law rule that the personal property in a partnership is held by each of the partners in common with ...
222. lappuse
... holding periods thereof , and no tax on the corporation if the transaction does not run afoul of the Court Holding Co. doctrine , 334 U.S. 331 . Section 2. Timing of the Sale . The timing of the sale of a business may have im- portant ...
... holding periods thereof , and no tax on the corporation if the transaction does not run afoul of the Court Holding Co. doctrine , 334 U.S. 331 . Section 2. Timing of the Sale . The timing of the sale of a business may have im- portant ...
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