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.
98. lappuse
... reduce earnings available for distribu- tion to shareholders , such as unreasonable salary or excessive contributions non - deductible in computing net income.22 These must be deducted from taxable net income in arriving at earnings or ...
... reduce earnings available for distribu- tion to shareholders , such as unreasonable salary or excessive contributions non - deductible in computing net income.22 These must be deducted from taxable net income in arriving at earnings or ...
100. lappuse
... reduced , the corporation would have been entitled to recover its full $ 10,000 basis upon sale of the stock and therefore the taxable gain would have been only $ 5,000 , as compared with $ 13,000 where basis was reduced . Thus it is ...
... reduced , the corporation would have been entitled to recover its full $ 10,000 basis upon sale of the stock and therefore the taxable gain would have been only $ 5,000 , as compared with $ 13,000 where basis was reduced . Thus it is ...
155. lappuse
... reduced by the amount thus excluded from in- come . Thus , if a corporation cancels a debt of $ 10,000 for $ 6,000 and the $ 4,000 difference is income , such difference must be applied to reduce the basis of any property owned by the ...
... reduced by the amount thus excluded from in- come . Thus , if a corporation cancels a debt of $ 10,000 for $ 6,000 and the $ 4,000 difference is income , such difference must be applied to reduce the basis of any property owned by 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