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 47.
45. lappuse
... shareholders cash as well as stock of the reor- ganized corporation . Another form such a reorgan- ization might take would be that of a recapitalization with the cancellation and redemption of certain stock and the issuance of new ...
... shareholders cash as well as stock of the reor- ganized corporation . Another form such a reorgan- ization might take would be that of a recapitalization with the cancellation and redemption of certain stock and the issuance of new ...
98. lappuse
... shareholders , these items must be added back to taxable net income in arriving at earnings or profits available for distribution to shareholders . Thus where earnings or profits from other sources are not available , distributions out ...
... shareholders , these items must be added back to taxable net income in arriving at earnings or profits available for distribution to shareholders . Thus where earnings or profits from other sources are not available , distributions out ...
222. lappuse
... shareholders in kind pro- duces only a long or short term capital gain or loss to the shareholders , depending on the nature of the assets and the holding periods thereof , and no tax on the corporation if the transaction does not run ...
... shareholders in kind pro- duces only a long or short term capital gain or loss to the shareholders , depending on the nature of the assets and the holding periods thereof , and no tax on the corporation if the transaction does not run ...
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