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 58.
154. lappuse
... statute , but in the periphery of judicial speculation , and much of the difficulty en- countered in connection with debt cancellations may be traced to the inability of the lower courts to reconcile different Supreme Court decisions ...
... statute , but in the periphery of judicial speculation , and much of the difficulty en- countered in connection with debt cancellations may be traced to the inability of the lower courts to reconcile different Supreme Court decisions ...
245. lappuse
... Statute . Thus , it is apparent that considerable confusion exists as to the meaning of the statute and regulations — in spite of the statement by the Ninth Circuit to the effect that the statute has a clear and plain meaning . Is the ...
... Statute . Thus , it is apparent that considerable confusion exists as to the meaning of the statute and regulations — in spite of the statement by the Ninth Circuit to the effect that the statute has a clear and plain meaning . Is the ...
247. lappuse
... statutes . Misinterpretation of the Statute . Nevertheless , the Courts uniformly , over a period of about thirty years , have carried forward this misin- terpretation of the statute and the problem is one that really becomes perplexing ...
... statutes . Misinterpretation of the Statute . Nevertheless , the Courts uniformly , over a period of about thirty years , have carried forward this misin- terpretation of the statute and the problem is one that really becomes perplexing ...
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