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 16.
218. lappuse
... partnership and the sale is of the partnership interest or interests involved , then the Commissioner is likely to claim that there is a sale of a capital asset only to the extent that capital assets as defined in Section 117 ( a ) ( 1 ) ...
... partnership and the sale is of the partnership interest or interests involved , then the Commissioner is likely to claim that there is a sale of a capital asset only to the extent that capital assets as defined in Section 117 ( a ) ( 1 ) ...
220. lappuse
... Partnership . If the sale is of all the partnership interests in a business partnership , then the sale of their interests by the partners spearately should logically follow the view of the Tax Court and the various Circuit Courts of ...
... Partnership . If the sale is of all the partnership interests in a business partnership , then the sale of their interests by the partners spearately should logically follow the view of the Tax Court and the various Circuit Courts of ...
221. lappuse
Papers Presented to the Institutes on Federal Taxes ... Distribution of the Partnership Assets . Should there be a formal distribution of the partner- ship assets to all of the partners through a termination or dissolution of the ...
Papers Presented to the Institutes on Federal Taxes ... Distribution of the Partnership Assets . Should there be a formal distribution of the partner- ship assets to all of the partners through a termination or dissolution of the ...
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