Prentice-Hall ... Federal Tax Service Cumulative, Volume 1,Halaman 1Prentice-Hall, Incorporated, 1936 |
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Halaman 200
... considered , by virtue of his stock ownership in X to own his proportionate share of the Y stock owned by X. In this example , A's proportionate share of the Y stock would be 50 percent of 50 percent , or 25 percent . This rule applies ...
... considered , by virtue of his stock ownership in X to own his proportionate share of the Y stock owned by X. In this example , A's proportionate share of the Y stock would be 50 percent of 50 percent , or 25 percent . This rule applies ...
Halaman 200
... considered a " second company . " Further , it makes no difference whether the same United States group exists with ... considered to be received from Y as a dividend . In cases where one company ( X ) is considered to have received as a ...
... considered a " second company . " Further , it makes no difference whether the same United States group exists with ... considered to be received from Y as a dividend . In cases where one company ( X ) is considered to have received as a ...
Halaman 200
... considered as owning the stock held by the members of his famliy . ( This rule , carried into the section as rewritten by the bill , does not , of course , operate to disallow a loss on a sale by a wife to her brother - in - law of ...
... considered as owning the stock held by the members of his famliy . ( This rule , carried into the section as rewritten by the bill , does not , of course , operate to disallow a loss on a sale by a wife to her brother - in - law of ...
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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