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 55.
147. lappuse
... transfers by changing the wills so that there will be only a single initial transfer to a testamentary trust for the successive benefit of the surviving spouse , the daughter , and the grandchil- dren . But I may perhaps be conveying a ...
... transfers by changing the wills so that there will be only a single initial transfer to a testamentary trust for the successive benefit of the surviving spouse , the daughter , and the grandchil- dren . But I may perhaps be conveying a ...
195. lappuse
... transfer.40 But coexisting con- tracts for the transfer of part or all of the control and interest to be received after its receipt by stockholders of the transferor would take the reorganization out of the tax - free status if such ...
... transfer.40 But coexisting con- tracts for the transfer of part or all of the control and interest to be received after its receipt by stockholders of the transferor would take the reorganization out of the tax - free status if such ...
198. lappuse
... transfers only a portion of its assets in a tax - free reorganization , the transfer is presumed to have transferred a proportion- ate share of accumulated earnings and profits.52 Thus , if old transferor corporation A transfers 40 per ...
... transfers only a portion of its assets in a tax - free reorganization , the transfer is presumed to have transferred a proportion- ate share of accumulated earnings and profits.52 Thus , if old transferor corporation A transfers 40 per ...
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