The American University Tax Institute Lectures: Papers Presented to the Institutes on Federal Taxes ..., 3. sējumsM. Bender, 1951 |
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1.–3. rezultāts no 37.
24. lappuse
... surplus only with the cost 20 of the building - or $ 10,000.2 The books of the corpora- tion therefore would still show its paid - in capital of $ 100,000 unimpaired and in addition a surplus of $ 2,000 . This , of course , would be ...
... surplus only with the cost 20 of the building - or $ 10,000.2 The books of the corpora- tion therefore would still show its paid - in capital of $ 100,000 unimpaired and in addition a surplus of $ 2,000 . This , of course , would be ...
56. lappuse
... 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 to the broker , sell them at a profit of $ 100 a share and pay a maximum capital ...
... 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 to the broker , sell them at a profit of $ 100 a share and pay a maximum capital ...
107. lappuse
... surplus.41a For example , a shareholder might recover his basis through distributions out of paid - in surplus . There- after , a sale of property might occur , which does not increase post - 1913 earnings for dividend purposes but from ...
... surplus.41a For example , a shareholder might recover his basis through distributions out of paid - in surplus . There- after , a sale of property might occur , which does not increase post - 1913 earnings for dividend purposes but from ...
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