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 31.
52. lappuse
... opinion , properly described Vinson's attitude as a Con- gressional Committee Chairman , it would be reasonable to expect Vinson to vote for the existing rule . So , re- gardless of what may be predicted as to Minton and Clark , it ...
... opinion , properly described Vinson's attitude as a Con- gressional Committee Chairman , it would be reasonable to expect Vinson to vote for the existing rule . So , re- gardless of what may be predicted as to Minton and Clark , it ...
142. lappuse
... opinion in that case , 283 U. S. 231 , 234 , pointed out that " the deed evinces the clear intention of the grantor that . " Indeed , even as late as the St. Louis Trust cases in 1935 , the dissenting opinion , which later became the ...
... opinion in that case , 283 U. S. 231 , 234 , pointed out that " the deed evinces the clear intention of the grantor that . " Indeed , even as late as the St. Louis Trust cases in 1935 , the dissenting opinion , which later became the ...
299. lappuse
... opinion of the Court of Appeals for the Second Circuit . The Supreme Court reversed , ruling that proof alone of the wilful but passive neglect of the statutory duties enumerated in Section 145 ( a ) , although sufficient to spell out ...
... opinion of the Court of Appeals for the Second Circuit . The Supreme Court reversed , ruling that proof alone of the wilful but passive neglect of the statutory duties enumerated in Section 145 ( a ) , although sufficient to spell out ...
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