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 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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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