Prentice-Hall ... Federal Tax Service Cumulative, Volume 1,Halaman 1Prentice-Hall, Incorporated, 1936 |
Dari dalam buku
Hasil 1-3 dari 83
Halaman 1-35
... distributed in a complete liquidation of another corporation . For the purposes of this paragraph a distribution shall be considered to be in complete liquidation only if- ( A ) the corporation receiving such property was , on the date ...
... distributed in a complete liquidation of another corporation . For the purposes of this paragraph a distribution shall be considered to be in complete liquidation only if- ( A ) the corporation receiving such property was , on the date ...
Halaman 1-39
( d ) Other Distributions from Capital . - If any distribution ( not in partial or complete liquidation ) made by a corporation to its shareholders is not out of in- crease in value of property accrued before March 1 , 1913 , and is not ...
( d ) Other Distributions from Capital . - If any distribution ( not in partial or complete liquidation ) made by a corporation to its shareholders is not out of in- crease in value of property accrued before March 1 , 1913 , and is not ...
Halaman 138
... distributions from 1925 to 1932 should be applied against the basis of her entire stock holdings , with the result that upon receipt of the 1932 distribution the basis was not yet recovered , so that the 1932 distribution did not ...
... distributions from 1925 to 1932 should be applied against the basis of her entire stock holdings , with the result that upon receipt of the 1932 distribution the basis was not yet recovered , so that the 1932 distribution did not ...
Isi
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 |
Hak Cipta | |
70 bagian lainnya tidak diperlihatkan
Edisi yang lain - Lihat semua
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