Prentice-Hall ... Federal Tax Service Cumulative, Volume 1,Halaman 1Prentice-Hall, Incorporated, 1936 |
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Halaman 149
... issued instead of at the time it is exercised , is that between the time the right is issued and the time it is exercised the value of the right may rise or fall , and since the particular stockholder in question has not yet put in his ...
... issued instead of at the time it is exercised , is that between the time the right is issued and the time it is exercised the value of the right may rise or fall , and since the particular stockholder in question has not yet put in his ...
Halaman 418
... issued by any corporation , and all instruments , however termed , issued by any corporation with interest coupons or in registered form , known generally as corporate securities , in each $ 100 of face value or fraction thereof , 5 ...
... issued by any corporation , and all instruments , however termed , issued by any corporation with interest coupons or in registered form , known generally as corporate securities , in each $ 100 of face value or fraction thereof , 5 ...
Halaman 418
... issued by any corporation " . It goes no farther than that . To read into the act the authority to tax classes of securities issued by others than corporations , which could have been brought under the terms of the act if Con- gress had ...
... issued by any corporation " . It goes no farther than that . To read into the act the authority to tax classes of securities issued by others than corporations , which could have been brought under the terms of the act if Con- gress had ...
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 |
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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