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 35.
xvii. lappuse
... Principle , p . 263 - Application of the Economic Benefit Principle , p . 264 - Forfeiture of the Right of the Employee , p . 265 - Taxability at Retire- ment of the Employee , p . 265 - Lack of Market Value , p . 266 The Freeman Case ...
... Principle , p . 263 - Application of the Economic Benefit Principle , p . 264 - Forfeiture of the Right of the Employee , p . 265 - Taxability at Retire- ment of the Employee , p . 265 - Lack of Market Value , p . 266 The Freeman Case ...
14. lappuse
... principle of the net loss provisions may be said to be the averaging of positive and negative income over a period of years in the determination of net income - or , stated less tech- nically , the averaging of income and losses . The ...
... principle of the net loss provisions may be said to be the averaging of positive and negative income over a period of years in the determination of net income - or , stated less tech- nically , the averaging of income and losses . The ...
120. lappuse
... principle should be applied for purposes of a distribution in cash , unless the distribu- tion in kind is itself the realization ; and the next step is the application of the principle to all assets of the corporation , whether ...
... principle should be applied for purposes of a distribution in cash , unless the distribu- tion in kind is itself the realization ; and the next step is the application of the principle to all assets of the corporation , whether ...
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