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 47.
72. lappuse
... treated not as a dividend subject only to the surtax but as a gain from the sale of property which may be treated as a capital gain . The treat- ment of liquidating dividends under the bill is sub- stantially the same as provided for in ...
... treated not as a dividend subject only to the surtax but as a gain from the sale of property which may be treated as a capital gain . The treat- ment of liquidating dividends under the bill is sub- stantially the same as provided for in ...
73. lappuse
... treated such dividends as a sale of the stock , for the purpose of determining the amount of the gain , but provided that the amount of such gain should be taxed ( 1 ) as a dividend to the extent that it does not exceed the taxpayer's ...
... treated such dividends as a sale of the stock , for the purpose of determining the amount of the gain , but provided that the amount of such gain should be taxed ( 1 ) as a dividend to the extent that it does not exceed the taxpayer's ...
180. lappuse
... treated as taking the place of the stock or securities exchanged , and the amount of the excess in par or face value shall be treated as a gain to the extent that the fair market value of the new stock or securities is greater than the ...
... treated as taking the place of the stock or securities exchanged , and the amount of the excess in par or face value shall be treated as a gain to the extent that the fair market value of the new stock or securities is greater than the ...
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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