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 91.
29. lappuse
... tion . The statutory provision covering this is subsec- tion ( c ) of Section 115. The broad rule is there estab- lished that amounts distributed in complete liquidation of a corporation shall be treated as in full payment in exchange ...
... tion . The statutory provision covering this is subsec- tion ( c ) of Section 115. The broad rule is there estab- lished that amounts distributed in complete liquidation of a corporation shall be treated as in full payment in exchange ...
85. lappuse
... tion X tion Y Cost of stock to shareholder ... $ 10,000 $ 10,000 Amount distributed in liquidation 15,000 8,000 Gain ( loss ) on liquidation ...... 5,000 ( 2,000 ) Shareholder pays tax of 12-1 / 2 percent of capital net gain of $ 3,000 ...
... tion X tion Y Cost of stock to shareholder ... $ 10,000 $ 10,000 Amount distributed in liquidation 15,000 8,000 Gain ( loss ) on liquidation ...... 5,000 ( 2,000 ) Shareholder pays tax of 12-1 / 2 percent of capital net gain of $ 3,000 ...
100. lappuse
... tion which is exempt under sec . 22 ( b ) ( 9 ) .22b In both cases the gain is not recognized in the year of the ex- change or cancellation , but the basis or unrecovered cost of the property is reduced so that when this property is ...
... tion which is exempt under sec . 22 ( b ) ( 9 ) .22b In both cases the gain is not recognized in the year of the ex- change or cancellation , but the basis or unrecovered cost of the property is reduced so that when this property is ...
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