Prentice-Hall ... Federal Tax Service Cumulative, Volume 1,Halaman 1Prentice-Hall, Incorporated, 1936 |
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... gain , but also of other property or money , then the gain , if any , to the recipient shall be recognized , but in an amount not in excess of the sum of such money and the fair market value of such other property . ( 2 ) If a ...
... gain , but also of other property or money , then the gain , if any , to the recipient shall be recognized , but in an amount not in excess of the sum of such money and the fair market value of such other property . ( 2 ) If a ...
Halaman 150
... Gain on " new investment " ( $ 30 - - $ 20 ) Gain on " old investment " ( $ 18- $ 6 ) The amounts to be taken into account under Sec . 117 ( a ) would be : 80 % of $ 10 gain on " new investment " 30 % of $ 12 gain on " old investment ...
... Gain on " new investment " ( $ 30 - - $ 20 ) Gain on " old investment " ( $ 18- $ 6 ) The amounts to be taken into account under Sec . 117 ( a ) would be : 80 % of $ 10 gain on " new investment " 30 % of $ 12 gain on " old investment ...
Halaman 172
( 2 ) For stock or securities in reorganization . - Gain or loss not recognized . Sec . 112 ( b ) ( 3 ) [ ¶ 10,282 ] and Art . 112 ( g ) -3 [ ¶ 10,286 ] . ( 3 ) Effect of receipt of cash or other property . — Partial gain recognition ...
( 2 ) For stock or securities in reorganization . - Gain or loss not recognized . Sec . 112 ( b ) ( 3 ) [ ¶ 10,282 ] and Art . 112 ( g ) -3 [ ¶ 10,286 ] . ( 3 ) Effect of receipt of cash or other property . — Partial gain recognition ...
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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 |
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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