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 44.
174. lappuse
... reorganization are exchanged for securities in that corporation or in another corporation a party to the reorganization , in pursuance of the plan of reorganiza- tion , then no gain or loss will be recognized as to those making the ...
... reorganization are exchanged for securities in that corporation or in another corporation a party to the reorganization , in pursuance of the plan of reorganiza- tion , then no gain or loss will be recognized as to those making the ...
176. lappuse
... reorganization does re- sult in a minimum of tax liability , there are important disadvantages to such a method of reorganization . Long- standing charter rights of the old corporation may be lost with its dissolution , for it may be ...
... reorganization does re- sult in a minimum of tax liability , there are important disadvantages to such a method of reorganization . Long- standing charter rights of the old corporation may be lost with its dissolution , for it may be ...
201. lappuse
... reorganization . As of the pres- ent , the spin - off type of reorganization , where the stock of the new corporation is distributed without the sur- render of any of the old stock , clearly results in taxable gain being recognized . In ...
... reorganization . As of the pres- ent , the spin - off type of reorganization , where the stock of the new corporation is distributed without the sur- render of any of the old stock , clearly results in taxable gain being recognized . In ...
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