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 69.
139. lappuse
... interest . " The narrow scope of section 811 ( c ) ( 2 ) , applicable to trusts created before October 8 , 1949 ... interest or an interest in the income only ; but no . 5 would be taxable in full if the reversionary interest exceeded in ...
... interest . " The narrow scope of section 811 ( c ) ( 2 ) , applicable to trusts created before October 8 , 1949 ... interest or an interest in the income only ; but no . 5 would be taxable in full if the reversionary interest exceeded in ...
181. lappuse
... interest in the property of the other corporation . " The reply of Senator Smoot , which seems to express the general sentiment of Congress at that time , was that such a stockholder " has given away a part of his interest in the ...
... interest in the property of the other corporation . " The reply of Senator Smoot , which seems to express the general sentiment of Congress at that time , was that such a stockholder " has given away a part of his interest in the ...
218. lappuse
... interest or interests involved , then the Commissioner is likely to claim that there is a sale of a capital asset only to the extent that capital assets as defined in Section 117 ( a ) ( 1 ) of the Code underlie that interest or those ...
... interest or interests involved , then the Commissioner is likely to claim that there is a sale of a capital asset only to the extent that capital assets as defined in Section 117 ( a ) ( 1 ) of the Code underlie that interest or those ...
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