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.
54. lappuse
... shares - is their proportionate interest in the business changed ? My answer would be yes . What had been a right to ... shares of preferred were to exchange them for 6 shares of a new issue ( which could carry similar rights ) , the ...
... shares - is their proportionate interest in the business changed ? My answer would be yes . What had been a right to ... shares of preferred were to exchange them for 6 shares of a new issue ( which could carry similar rights ) , the ...
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 ...
76. lappuse
... shares a notation of the reduction in their par value . ' " The gain or loss to a shareholder from a dis- tribution in liquidation is to be determined as pro- vided in article 1561 , by comparing the amount of the distribution with the ...
... shares a notation of the reduction in their par value . ' " The gain or loss to a shareholder from a dis- tribution in liquidation is to be determined as pro- vided in article 1561 , by comparing the amount of the distribution with 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