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 84.
97. lappuse
... taxable net income . " Earnings or Profits " vs. Taxable Net Income . Since the corporation and its shareholders are now recognized for tax purposes as distinct entities , some income or profit which in the hands of the corporation ...
... taxable net income . " Earnings or Profits " vs. Taxable Net Income . Since the corporation and its shareholders are now recognized for tax purposes as distinct entities , some income or profit which in the hands of the corporation ...
133. lappuse
... taxable if the " other event " occurs first . Illustrations : 1. Income to be accumulated until death of either G or W ; remainder to S. The trust property is taxable if W is living at G's death . 2. Income to G for life or until S ...
... taxable if the " other event " occurs first . Illustrations : 1. Income to be accumulated until death of either G or W ; remainder to S. The trust property is taxable if W is living at G's death . 2. Income to G for life or until S ...
134. lappuse
... taxable amount . 2. Income to S until 5 years after G's death ; prin- cipal to S at the end of the term . If S survives G , the right to income for 5 years is excluded . 3. Income to W for life ; remainder to S if living . If S is not ...
... taxable amount . 2. Income to S until 5 years after G's death ; prin- cipal to S at the end of the term . If S survives G , the right to income for 5 years is excluded . 3. Income to W for life ; remainder to S if living . If S is not ...
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