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 70.
173. lappuse
... stockholders and these stockholders , in return there- for , surrender a proportionate share of their A stock . As will be shown , the tax status of such a type of re- organization is questionable . Spin - Offs . An example of the spin ...
... stockholders and these stockholders , in return there- for , surrender a proportionate share of their A stock . As will be shown , the tax status of such a type of re- organization is questionable . Spin - Offs . An example of the spin ...
230. lappuse
... stockholders caused the assets of the corporation to be transferred to them- selves as partners . On the same day the option was assigned to the purchaser and a contract to purchase the assets was signed by it . The contract was signed ...
... stockholders caused the assets of the corporation to be transferred to them- selves as partners . On the same day the option was assigned to the purchaser and a contract to purchase the assets was signed by it . The contract was signed ...
232. lappuse
... stockholders then took time to con- sider , and a few days later advised the purchaser that the corporation would not accept the offer , but that they , on behalf of the stockholders , would acquire the assets and expressed their ...
... stockholders then took time to con- sider , and a few days later advised the purchaser that the corporation would not accept the offer , but that they , on behalf of the stockholders , would acquire the assets and expressed their ...
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