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 45.
44. lappuse
... increase in the value of property ac- crued before March 1 , 1913 , even thought such a case seems basically similar in principle to the case where the distribution is paid out of an increase in the value of the corporate property ...
... increase in the value of property ac- crued before March 1 , 1913 , even thought such a case seems basically similar in principle to the case where the distribution is paid out of an increase in the value of the corporate property ...
96. lappuse
... increase in value are first distributed . Foster v . U. S. , ( 1936 ) 303 U.S. 118. Cf. Helvering v . Jarvis , ( C.C.A. 4 , 1941 ) 123 F. ( 2d ) 742 , construing the rule of the Foster case to be in- applicable where the distributing ...
... increase in value are first distributed . Foster v . U. S. , ( 1936 ) 303 U.S. 118. Cf. Helvering v . Jarvis , ( C.C.A. 4 , 1941 ) 123 F. ( 2d ) 742 , construing the rule of the Foster case to be in- applicable where the distributing ...
107. lappuse
... increase post - 1913 earnings for dividend purposes but from which a surplus out of pre - 1913 increase in value is realized . All distributions from such surplus , would be wholly taxable at 100 % under the Treasury rule and wholly ...
... increase post - 1913 earnings for dividend purposes but from which a surplus out of pre - 1913 increase in value is realized . All distributions from such surplus , would be wholly taxable at 100 % under the Treasury rule and wholly ...
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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