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 66.
98. lappuse
... prior taxes and delinquency amounts.21 Since a legislative purpose to exempt income in the hands of the corporation will not be implied to extend to its shareholders , these items must be added back to taxable net income in arriving at ...
... prior taxes and delinquency amounts.21 Since a legislative purpose to exempt income in the hands of the corporation will not be implied to extend to its shareholders , these items must be added back to taxable net income in arriving at ...
113. lappuse
... prior operations , much less a deficit from those of a prede- cessor . 50 51 In the Phipps case , however , the Supreme Court does not overlook the Harter case , where it is the successor in the tax - free liquidation which had the ...
... prior operations , much less a deficit from those of a prede- cessor . 50 51 In the Phipps case , however , the Supreme Court does not overlook the Harter case , where it is the successor in the tax - free liquidation which had the ...
317. lappuse
... prior accumulations of capital , it was shown that the defendant filed no income tax returns for the years prior to 1936. The investigating revenue agent testi- fied that an analysis of the returns filed by defendant for the years 1936 ...
... prior accumulations of capital , it was shown that the defendant filed no income tax returns for the years prior to 1936. The investigating revenue agent testi- fied that an analysis of the returns filed by defendant for the years 1936 ...
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