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 25.
180. lappuse
... securities owned by him , stock or securities in a corporation a party to or resulting from such reorganization ・・・. " In changing the provisions , Congress shifted its em- phasis away from the par or face value test which had been ...
... securities owned by him , stock or securities in a corporation a party to or resulting from such reorganization ・・・. " In changing the provisions , Congress shifted its em- phasis away from the par or face value test which had been ...
181. lappuse
... securities ( which is a misimpression commonly prevalent ) , or , ( b ) that such a surrender occurred when the old corpora- tion itself gave up part of its own assets and disposed of the securities of the new corporation which had been ...
... securities ( which is a misimpression commonly prevalent ) , or , ( b ) that such a surrender occurred when the old corpora- tion itself gave up part of its own assets and disposed of the securities of the new corporation which had been ...
185. lappuse
... securities " since the tendency has been to construe the phrase as though it read " stock " alone ; it is suggested in connection therewith that the dividing line between debt securities and cash equivalents be expressed in terms of the ...
... securities " since the tendency has been to construe the phrase as though it read " stock " alone ; it is suggested in connection therewith that the dividing line between debt securities and cash equivalents be expressed in terms of 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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aff'd amended American Bar Association amounts distributed apply assets bank basis capital gain cash cert certiorari Comm'r Commissioner Committee complete liquidation computing Congress Court held decision deduction defendant dends depreciation distributed in partial distributing corporation distribution in liquidation earnings and profits earnings or profits effect employee estate tax excess excess profits tax exchange exempt expenditures February 28 filing gain or loss Government grantor Helvering income tax interest Internal Revenue Code liquidating dividend ment net income October 21 old corporation operating loss P-H T.C. Memo paid partial liquidation partnership payment period poration preferred stock prior problems prosecution purchaser realized received Regulations result Revenue Act rule share shareholders split-off reorganization statute stock dividend stock or securities stockholders substantial supra Supreme Court surplus Tax Court tax law tax-free taxable dividend taxation taxpayer tion transaction transfer transferor Treasury tribution trust property United