Prentice-Hall ... Federal Tax Service Cumulative, Volume 1,Halaman 1Prentice-Hall, Incorporated, 1936 |
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Halaman 1-42
... capital asset shall be taken into account in computing net income : 100 per centum if the capital asset has been held for not more than 1 year ; 80 per centum if the capital asset has been held for more than 1 year but not for more than ...
... capital asset shall be taken into account in computing net income : 100 per centum if the capital asset has been held for not more than 1 year ; 80 per centum if the capital asset has been held for more than 1 year but not for more than ...
Halaman 200
( F ) Capital losses to offset capital gains . - Taxpayers who have realized capital gains during the year should make a check for the purpose of de- termining the advisability of taking capital losses to offset such gains . As to the ...
( F ) Capital losses to offset capital gains . - Taxpayers who have realized capital gains during the year should make a check for the purpose of de- termining the advisability of taking capital losses to offset such gains . As to the ...
Halaman 249
... capital stock . American was then to reduce its capital stock , distribute the Liquidation Cor- poration's stock to its stockholders , and then transfer its capital stock to Liqui- dation for the latter's capital stock . Upon ...
... capital stock . American was then to reduce its capital stock , distribute the Liquidation Cor- poration's stock to its stockholders , and then transfer its capital stock to Liqui- dation for the latter's capital stock . Upon ...
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TABLE OF CONTENTS Title IIncome Tax SUBTITLE AINTRODUCTORY PROVISIONS Sec 1 Application of title Sec 2 Cross references Sec 3 Cl... | 1-7 |
Normal tax on corporations | 1-9 |
Surtax on undistributed profits | 1-10 |
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Prentice-Hall ... Federal Tax Service Cumulative, Volume 3,Halaman 25001-53714 Tampilan cuplikan - 1984 |
Istilah dan frasa umum
acquired addition adjusted allowed amended amount Appeals applicable assessment assets authorized bank basis Board of Tax bonds capital centum certificates Circuit claim collected Commissioner computing considered contract corporation cost Court death decision deduction deficiency determined distribution dividends effect employees entitled excess exchange exemption existing expenses fact Federal filed foreign fund gain Government gross income held included income tax individual interest issued liability limitation liquidation loss meaning net income operation paid paragraph payment period personal holding company petition petitioner plaintiff prescribed prior profits purchase question reason received refund regulations relating reported respect result Revenue Act rule securities Service shareholders shares sold sources statute surtax Tax Appeals tax imposed taxable taxpayer term thereof tion transaction transfer trust United