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.
174. lappuse
... party to a reorganization are exchanged for securities in that corporation or in another corporation a party to the reorganization , in pursuance of the plan of reorganiza- tion , then no gain or loss will be recognized as to those ...
... party to a reorganization are exchanged for securities in that corporation or in another corporation a party to the reorganization , in pursuance of the plan of reorganiza- tion , then no gain or loss will be recognized as to those ...
189. lappuse
... party to the reorganization , stock in another corporation which is a party to the reorganization , without the surrender by such shareholder of stock in such a corporation , no gain or loss to the distributee from the receipt of such ...
... party to the reorganization , stock in another corporation which is a party to the reorganization , without the surrender by such shareholder of stock in such a corporation , no gain or loss to the distributee from the receipt of such ...
213. lappuse
... parties can be worked out . It should always be kept in mind that when there are tax adavantages to one party and tax disadvantages to the other , the effects [ 213 ] of both will be reflected in the price ultimately paid Some Aspects ...
... parties can be worked out . It should always be kept in mind that when there are tax adavantages to one party and tax disadvantages to the other , the effects [ 213 ] of both will be reflected in the price ultimately paid Some Aspects ...
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