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 88.
97. lappuse
... Tax Court , and Courts all agree on one thing : " Earnings or profits " do not mean the same thing as taxable net income . " Earnings or Profits " vs. Taxable Net Income . Since the corporation and its shareholders are now recognized for ...
... Tax Court , and Courts all agree on one thing : " Earnings or profits " do not mean the same thing as taxable net income . " Earnings or Profits " vs. Taxable Net Income . Since the corporation and its shareholders are now recognized for ...
98. lappuse
... income in the hands of the corporation will not be implied to extend to its shareholders , these items must be added back to taxable net income in ... earnings or profits or may not reduce earnings or 98 THE AMERICAN UNIVERSITY TAX INSTITUTE.
... income in the hands of the corporation will not be implied to extend to its shareholders , these items must be added back to taxable net income in ... earnings or profits or may not reduce earnings or 98 THE AMERICAN UNIVERSITY TAX INSTITUTE.
103. lappuse
... tax- payer until the right to refund becomes final.32 This in a distorted picture which makes a tax return fail truly to reflect net income . Cf. Decisions where taxpayer on installment basis , for income tax purposes , elects under sec ...
... tax- payer until the right to refund becomes final.32 This in a distorted picture which makes a tax return fail truly to reflect net income . Cf. Decisions where taxpayer on installment basis , for income tax purposes , elects under sec ...
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