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 42.
30. lappuse
... term is defined in Section 115. In addition , a corporation may redeem or cancel only part of its stock intending to leave the balance outstanding . In that case also the distribution falls within the term " amounts distributed in ...
... term is defined in Section 115. In addition , a corporation may redeem or cancel only part of its stock intending to leave the balance outstanding . In that case also the distribution falls within the term " amounts distributed in ...
87. lappuse
... term and short - term capital gains , section 115 ( c ) was amended by the elimination of the reference to 100 per cent of the gain to be recog- nized and the substitution of " despite the provisions of section 117 the gain so ...
... term and short - term capital gains , section 115 ( c ) was amended by the elimination of the reference to 100 per cent of the gain to be recog- nized and the substitution of " despite the provisions of section 117 the gain so ...
222. lappuse
... term capital gain or loss to the seller , that the sale of assets by a corporation prior to its liquidation would create long or short term capital gains or losses depending on the nature of the assets and the holding periods thereof ...
... term capital gain or loss to the seller , that the sale of assets by a corporation prior to its liquidation would create long or short term capital gains or losses depending on the nature of the assets and the holding periods thereof ...
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