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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aff'd amended American Bar Association amounts distributed apply assets bank basis capital gain cash cert certiorari Comm'r Commissioner Committee complete liquidation computing Congress Court held decision deduction defendant dends depreciation distributed in partial distributing corporation distribution in liquidation earnings and profits earnings or profits effect employee estate tax excess excess profits tax exchange exempt expenditures February 28 filing gain or loss Government grantor Helvering income tax interest Internal Revenue Code liquidating dividend ment net income October 21 old corporation operating loss P-H T.C. Memo paid partial liquidation partnership payment period poration preferred stock prior purchaser realized received Regulations result Revenue Act rule section 811 share shareholders split-off reorganization statute stock dividend stock or securities stockholders substantial supra Supreme Court surplus Tax Court tax law tax-free taxable dividend taxation taxpayer tion transaction transfer transferor Treasury tribution trust property United