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 85.
112. lappuse
... tax - free reorganizations to frustrate the Congressional intent to tax corporate earnings and profits when distributed.48 Effect of Tax - Free Reorganization on a Pre - existing Deficit . While thus clarifying the law as to the effect ...
... tax - free reorganizations to frustrate the Congressional intent to tax corporate earnings and profits when distributed.48 Effect of Tax - Free Reorganization on a Pre - existing Deficit . While thus clarifying the law as to the effect ...
181. lappuse
... tax - free status to split - offs but there is some basis for finding that Congress did intend to make split - offs tax - free at the same time they made split - ups tax - free.10 10 In the Congressional discussions Senator Reed ...
... tax - free status to split - offs but there is some basis for finding that Congress did intend to make split - offs tax - free at the same time they made split - ups tax - free.10 10 In the Congressional discussions Senator Reed ...
183. lappuse
... tax- free under the Revenue Act of 1921 , it is not disputed that when Congress gave tax - free status to spin - off re- organizations involving no surrender of the old stock , split - offs with their partial surrender of old stock be- came ...
... tax- free under the Revenue Act of 1921 , it is not disputed that when Congress gave tax - free status to spin - off re- organizations involving no surrender of the old stock , split - offs with their partial surrender of old stock be- came ...
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