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 54.
40. lappuse
... question that the dividend is one in liquidation . Likewise , apart from the possible applica- tion of Section 115 ( g ) which Judge Ivins is discussing , there can be no question that when a corporation makes a distribution in ...
... question that the dividend is one in liquidation . Likewise , apart from the possible applica- tion of Section 115 ( g ) which Judge Ivins is discussing , there can be no question that when a corporation makes a distribution in ...
41. lappuse
... question the answer appears to be " no " . In the case of Guild , et al . , supra , a corporation passed a resolution to liquidate the corporation in 1915. However , the rec- ord also showed that in passing the resolution the stock ...
... question the answer appears to be " no " . In the case of Guild , et al . , supra , a corporation passed a resolution to liquidate the corporation in 1915. However , the rec- ord also showed that in passing the resolution the stock ...
158. lappuse
... Question of Fact . In any event , this last paragraph of the last decision says it is a question of fact . " It turns , " the Court said , " upon whether the transaction is in fact a transfer of something for the best price available or ...
... Question of Fact . In any event , this last paragraph of the last decision says it is a question of fact . " It turns , " the Court said , " upon whether the transaction is in fact a transfer of something for the best price available or ...
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