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 80.
30. lappuse
... Liquidation Distributions . I pause here to note that two classes of liquidation distributions are expressly covered , ( 1 ) those in com- plete liquidation of a corporation , and ( 2 ) those in par- tial liquidation of a corporation ...
... Liquidation Distributions . I pause here to note that two classes of liquidation distributions are expressly covered , ( 1 ) those in com- plete liquidation of a corporation , and ( 2 ) those in par- tial liquidation of a corporation ...
42. lappuse
... liquidated by the other company and received by the taxpayer company , the proceeds would be applied in liquidation of its liabilities . No formal resolution to dissolve or liquidate was passed until May 8 , 1934. The Tax Court held ...
... liquidated by the other company and received by the taxpayer company , the proceeds would be applied in liquidation of its liabilities . No formal resolution to dissolve or liquidate was passed until May 8 , 1934. The Tax Court held ...
88. lappuse
... liquidation of both domestic and foreign personal holding companies . The reports shed no light on the problems of what happens in the case of a complete liquidation where there has been a stock dividend or a partial liquidation where ...
... liquidation of both domestic and foreign personal holding companies . The reports shed no light on the problems of what happens in the case of a complete liquidation where there has been a stock dividend or a partial liquidation where ...
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