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 71.
94. lappuse
... rule in the Stifel case . The rule does not apply , however , if the deficit is caused , not by an operating deficit , but by distribu- tions in excess of earnings ; because otherwise , as the Board of Tax Appeals observed in the ...
... rule in the Stifel case . The rule does not apply , however , if the deficit is caused , not by an operating deficit , but by distribu- tions in excess of earnings ; because otherwise , as the Board of Tax Appeals observed in the ...
106. lappuse
... rule of the Blauvelt case.40 According to the regulations since 1934 , such excess is declared taxable as ordinary income , under sec . 22 ( a ) and sec . 111 ; while , according to the Blauvelt rule , these regula- tions are rejected ...
... rule of the Blauvelt case.40 According to the regulations since 1934 , such excess is declared taxable as ordinary income , under sec . 22 ( a ) and sec . 111 ; while , according to the Blauvelt rule , these regula- tions are rejected ...
111. lappuse
... rule had been applied to tax - free re- organization involving more than " a mere change in identity , form or place of reorganization . " It had , for example , early been applied to the merger of several corporations each having a ...
... rule had been applied to tax - free re- organization involving more than " a mere change in identity , form or place of reorganization . " It had , for example , early been applied to the merger of several corporations each having a ...
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