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 13.
6. lappuse
... lease . It certainly is not cogent to argue that the last year's rent is in anywise earned at the time the lease is entered into . Nevertheless , the taxable period under present regulations place it there . This is but one example of ...
... lease . It certainly is not cogent to argue that the last year's rent is in anywise earned at the time the lease is entered into . Nevertheless , the taxable period under present regulations place it there . This is but one example of ...
162. lappuse
... lease in the beginning or a lease with rights to renewal extending well beyond the estimated physical life of the improvements standing on the property at the date of sale . Moreover , the lease must be in such form that the lessee ...
... lease in the beginning or a lease with rights to renewal extending well beyond the estimated physical life of the improvements standing on the property at the date of sale . Moreover , the lease must be in such form that the lessee ...
163. lappuse
... lease will be gross income . The only deductions would be depreciation on the phy- sical property and if the property were mortgaged to secure the purchase price , the interest on the mortgage would be deductible , so also would be real ...
... lease will be gross income . The only deductions would be depreciation on the phy- sical property and if the property were mortgaged to secure the purchase price , the interest on the mortgage would be deductible , so also would be real ...
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