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 49.
46. lappuse
... shares of stock of corporation B and the latter is worth $ 100 per share . It purports to sell that stock to its shareholders on a pro rata basis for $ 60 per share . In such a case the spread of $ 40 per share is treated and taxed as a ...
... shares of stock of corporation B and the latter is worth $ 100 per share . It purports to sell that stock to its shareholders on a pro rata basis for $ 60 per share . In such a case the spread of $ 40 per share is treated and taxed as a ...
53. lappuse
... share in cash , or at the company's option , one share of common stock . The preferred divi- dends were actually paid in common stock . Each time a preferred stockholder got a share of common stock , the proportionate share of equity ...
... share in cash , or at the company's option , one share of common stock . The preferred divi- dends were actually paid in common stock . Each time a preferred stockholder got a share of common stock , the proportionate share of equity ...
56. lappuse
... shares of M Company stock which cost him $ 50 a share but which , by reason of accumulated surplus in the company , are worth $ 150 a share in the market , and he decides he wants to spend a bit of that surplus - he can take a few of his ...
... shares of M Company stock which cost him $ 50 a share but which , by reason of accumulated surplus in the company , are worth $ 150 a share in the market , and he decides he wants to spend a bit of that surplus - he can take a few of his ...
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