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 38.
95. lappuse
... later operating deficits are chargeable against them , leaving available for later dividend distribution the accumulated earnings of subsequent years . This is the rule of the Supreme Court in the Canfield case , ' 4 now written into ...
... later operating deficits are chargeable against them , leaving available for later dividend distribution the accumulated earnings of subsequent years . This is the rule of the Supreme Court in the Canfield case , ' 4 now written into ...
100. lappuse
... later year and thus affect earnings or profits in that year . Otherwise earnings or profits may be adjusted twice for the same item , once in the year the gain or loss is realized and again in the later year in which the gain or loss ...
... later year and thus affect earnings or profits in that year . Otherwise earnings or profits may be adjusted twice for the same item , once in the year the gain or loss is realized and again in the later year in which the gain or loss ...
233. lappuse
... later- in other words , although the subsidiary , Fairfield , had been dissolved it remained in liquidation and the sale of the ship was made during the period of liquidation . Although the Court was of the opinion that the case was not ...
... later- in other words , although the subsidiary , Fairfield , had been dissolved it remained in liquidation and the sale of the ship was made during the period of liquidation . Although the Court was of the opinion that the case was not ...
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