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 69.
97. lappuse
... result , and Butter - nut Baking Co. , ( 1944 ) 3 T.C. 423 , denying this result for invested capital purposes on authority of sec . 115 ( 1 ) . 20 Dictum in Cummings v . Comm'r , op . cit . note 19. For criticism of this result see ...
... result , and Butter - nut Baking Co. , ( 1944 ) 3 T.C. 423 , denying this result for invested capital purposes on authority of sec . 115 ( 1 ) . 20 Dictum in Cummings v . Comm'r , op . cit . note 19. For criticism of this result see ...
172. lappuse
... result can be achieved in various ways , but the tax liabilities may vary depending on the method used to arrive at the result . The various methods of dividing and separating a corporate business through corporate reorganiaztion have ...
... result can be achieved in various ways , but the tax liabilities may vary depending on the method used to arrive at the result . The various methods of dividing and separating a corporate business through corporate reorganiaztion have ...
209. lappuse
... result in this situation can best be described as another of the traps for the unwary ; it exalts form over substance . Conceivably , could not the tax result be changed if the owner could persuade the condemning authorities to acquire ...
... result in this situation can best be described as another of the traps for the unwary ; it exalts form over substance . Conceivably , could not the tax result be changed if the owner could persuade the condemning authorities to acquire ...
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