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 55.
13. lappuse
... period of years , or that he may realize substantial in- come in one year and suffer equally substantial losses in another year . The annual accounting period concept thus may result in a taxpayer having to pay a sub- stantial tax even ...
... period of years , or that he may realize substantial in- come in one year and suffer equally substantial losses in another year . The annual accounting period concept thus may result in a taxpayer having to pay a sub- stantial tax even ...
218. lappuse
... period under Section 117 is to be measured by the holding period of the assets of the firm . The Court adopted the old common law rule that the personal property in a partnership is held by each of the partners in common with the other ...
... period under Section 117 is to be measured by the holding period of the assets of the firm . The Court adopted the old common law rule that the personal property in a partnership is held by each of the partners in common with the other ...
260. lappuse
... period of years , then the employer will pay him a pension for life . ( 3 ) The employer may have a specific contract with the employee in which the period of employment is fixed , the employee's compensation for that period is fixed ...
... period of years , then the employer will pay him a pension for life . ( 3 ) The employer may have a specific contract with the employee in which the period of employment is fixed , the employee's compensation for that period is fixed ...
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