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 40.
58. lappuse
... partial liquidation were treated as sales and the gain taxed at full rates under the 1918 law and from 1934 through 1941.4 Sale or Distribution ? Consequently in cases of redemption by a corporation of part of its stock , the usual ...
... partial liquidation were treated as sales and the gain taxed at full rates under the 1918 law and from 1934 through 1941.4 Sale or Distribution ? Consequently in cases of redemption by a corporation of part of its stock , the usual ...
88. lappuse
... partial liquidation where there has not been a stock dividend . Mr. Harrison , in explaining the language quoted ... partial liquidation , because of the facility with which partial liquidation could be used as a device for distributing ...
... partial liquidation where there has not been a stock dividend . Mr. Harrison , in explaining the language quoted ... partial liquidation , because of the facility with which partial liquidation could be used as a device for distributing ...
89. lappuse
... partial liqui- dation of a corporation shall be treated as in part or full payment in exchange for the stock . The gain or loss to the distributee resulting from such exchange shall be determined under section 111 , but shall be ...
... partial liqui- dation of a corporation shall be treated as in part or full payment in exchange for the stock . The gain or loss to the distributee resulting from such exchange shall be determined under section 111 , but shall be ...
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