The American University Tax Institute Lectures: Papers Presented to the Institutes on Federal Taxes ..., 3. sējumsM. Bender, 1951 |
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1.3. rezultāts no 27.
56. lappuse
... reason , the little stock dividends do not seem to affect the market price of the parent stock any more than do cash divi- dends.2 Section II . Redemption of Stock and Section 115 ( g ) , I.R.C. Sale of Dividend Stock in the Market . If ...
... reason , the little stock dividends do not seem to affect the market price of the parent stock any more than do cash divi- dends.2 Section II . Redemption of Stock and Section 115 ( g ) , I.R.C. Sale of Dividend Stock in the Market . If ...
167. lappuse
... reason to assume that the same contention is not open to the Government in any case where the facts indicate that a real sale was not contemplated . The Lazarus case indicates that the question does not necessarily arise as between ...
... reason to assume that the same contention is not open to the Government in any case where the facts indicate that a real sale was not contemplated . The Lazarus case indicates that the question does not necessarily arise as between ...
233. lappuse
... reason attributed taxable gain to Fairfield , the subsid- iary . Later , by an addendum to the opinion it was ex- plained that the Atlantic Company occupied the position of a trustee in dissolution and for that reason the sale of the ...
... reason attributed taxable gain to Fairfield , the subsid- iary . Later , by an addendum to the opinion it was ex- plained that the Atlantic Company occupied the position of a trustee in dissolution and for that reason the sale of the ...
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