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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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