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 60.
65. lappuse
... transaction occasionally entraps the taxpayer . If a corporation buys out one stockhol- der , there is nothing ... transaction is the same , the latter has been held equivalent to a divi- dend.4 In Alpers v . Commissioner , ' it was held ...
... transaction occasionally entraps the taxpayer . If a corporation buys out one stockhol- der , there is nothing ... transaction is the same , the latter has been held equivalent to a divi- dend.4 In Alpers v . Commissioner , ' it was held ...
194. lappuse
... transactions in the reorganization . Sometimes these cases which permit a long period of time to elapse be- tween the first step and the final transaction work to the taxpayer's disadvantage , as where the taxpayer might not have wanted ...
... transactions in the reorganization . Sometimes these cases which permit a long period of time to elapse be- tween the first step and the final transaction work to the taxpayer's disadvantage , as where the taxpayer might not have wanted ...
226. lappuse
... transaction would be closely scrutinized by the Bureau of Internal Revenue to determine by its substance , rath- er than its form , if the transaction can be viewed as a sale made by or on behalf of the corporation . Since the assets of ...
... transaction would be closely scrutinized by the Bureau of Internal Revenue to determine by its substance , rath- er than its form , if the transaction can be viewed as a sale made by or on behalf of the corporation . Since the assets of ...
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