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 50.
99. lappuse
... received on the stock of domestic corporations , deductible losses carried over or back from other tax- able years , and the excess of discovery or percentage depletion over depletion based on cost.22a These items or the excessive ...
... received on the stock of domestic corporations , deductible losses carried over or back from other tax- able years , and the excess of discovery or percentage depletion over depletion based on cost.22a These items or the excessive ...
180. lappuse
... received shall be treated as taking the place of the stock , securities , or property exchanged . " When in the case of any such reorganization , merger or consolidation the aggregate par or face value of the new stock or securities ...
... received shall be treated as taking the place of the stock , securities , or property exchanged . " When in the case of any such reorganization , merger or consolidation the aggregate par or face value of the new stock or securities ...
224. lappuse
... received as proceeds of the sale and pay only a capital gain tax on the difference between his basis and the whole amount received . In this situation , of course , the buyer would not receive any interest deduction . Another situation ...
... received as proceeds of the sale and pay only a capital gain tax on the difference between his basis and the whole amount received . In this situation , of course , the buyer would not receive any interest deduction . Another situation ...
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