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 32.
19. lappuse
... realized $ 50,000 in profit and is that much richer . Ordinarily , when economic gain is realized , a tax is imposed on such gain . In the instant case , however , the only tax that may be paid is the one tax paid by the parent ...
... realized $ 50,000 in profit and is that much richer . Ordinarily , when economic gain is realized , a tax is imposed on such gain . In the instant case , however , the only tax that may be paid is the one tax paid by the parent ...
96. lappuse
... realized pre - 1913 appreciation in value rather than pre- 1913 earnings , since , such surplus is generally not added to earnings or profits until realized . ' To sum up , then , in computing post - 1913 accumulated earnings or profits ...
... realized pre - 1913 appreciation in value rather than pre- 1913 earnings , since , such surplus is generally not added to earnings or profits until realized . ' To sum up , then , in computing post - 1913 accumulated earnings or profits ...
107. lappuse
... realized through legislation.42 Special Rules under Sec . 115 ( 1 ) & ( m ) . Since , as we have seen , the statute treats pre - 1913 increase in value , even if realized , differently from other earnings or profits , it becomes ...
... realized through legislation.42 Special Rules under Sec . 115 ( 1 ) & ( m ) . Since , as we have seen , the statute treats pre - 1913 increase in value , even if realized , differently from other earnings or profits , it becomes ...
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