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 67.
39. lappuse
... paid credit is still a vital one in the case of such corporations . In the St. Clair Estate Company case the Tax Court held that even though the distribution was one in liquidation and not an ordinary dividend , the corporation was ...
... paid credit is still a vital one in the case of such corporations . In the St. Clair Estate Company case the Tax Court held that even though the distribution was one in liquidation and not an ordinary dividend , the corporation was ...
105. lappuse
... paid - in capital , paid - in surplus , depletion and depreciation reserves based on cost , pre - 1913 earnings , or pre - 1913 apprecia- tion in value of assets , go to reduce the basis of the stock on which paid . Any excess over ...
... paid - in capital , paid - in surplus , depletion and depreciation reserves based on cost , pre - 1913 earnings , or pre - 1913 apprecia- tion in value of assets , go to reduce the basis of the stock on which paid . Any excess over ...
107. lappuse
... paid - in surplus.41a For example , a shareholder might recover his basis through distributions out of paid - in surplus . There- after , a sale of property might occur , which does not increase post - 1913 earnings for dividend ...
... paid - in surplus.41a For example , a shareholder might recover his basis through distributions out of paid - in surplus . There- after , a sale of property might occur , which does not increase post - 1913 earnings for dividend ...
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