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 64.
14. lappuse
... losses . The pur- pose of the net operating loss provisions essentially is the leveling out of annual business profits and losses . They represent the recognition of the normal vicissi- tudes of business and of the fact that losses ...
... losses . The pur- pose of the net operating loss provisions essentially is the leveling out of annual business profits and losses . They represent the recognition of the normal vicissi- tudes of business and of the fact that losses ...
16. lappuse
... loss , in general , is defined as the excess of all deductions allowed for a given year over the gross income for ... loss . Computation of Net Operating Loss . Not all types of nontaxable income are taken into account in computing a net ...
... loss , in general , is defined as the excess of all deductions allowed for a given year over the gross income for ... loss . Computation of Net Operating Loss . Not all types of nontaxable income are taken into account in computing a net ...
17. lappuse
... loss concept should be retained as part of our net operating loss provisions . The Revenue Re- vision Bill of 1948 , which undertook an extensive re- vision of the carry - over and carry - back provisions , in large measure abandoned ...
... loss concept should be retained as part of our net operating loss provisions . The Revenue Re- vision Bill of 1948 , which undertook an extensive re- vision of the carry - over and carry - back provisions , in large measure abandoned ...
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