Prentice-Hall ... Federal Tax Service Cumulative, Volume 1,Halaman 1Prentice-Hall, Incorporated, 1936 |
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Halaman 126
... purchase and all payments terminate at the death of the respective annuitants . If the husband sur- vives , the value of the additional $ 10,000 to which he becomes entitled will not be taxable inasmuch as he furnished the funds for the ...
... purchase and all payments terminate at the death of the respective annuitants . If the husband sur- vives , the value of the additional $ 10,000 to which he becomes entitled will not be taxable inasmuch as he furnished the funds for the ...
Halaman 168
... purchase . - Generally , price paid . Sec . 113 ( a ) [ ¶ 10,501 ] . But , if purchased by employee or stockholder , see Art . 22 ( a ) -1 [ ¶ 7103 ] . ( b ) Compensation payment . - Fair market value when received . See 7103 ; 10,575 ...
... purchase . - Generally , price paid . Sec . 113 ( a ) [ ¶ 10,501 ] . But , if purchased by employee or stockholder , see Art . 22 ( a ) -1 [ ¶ 7103 ] . ( b ) Compensation payment . - Fair market value when received . See 7103 ; 10,575 ...
Halaman 200
... purchase of the same stock . - The restrictions on the deduction of losses in Sec . 118 [ ¶ 13,721 ] can be avoided by separating the sale and purchase by more than 30 days . For example , if 100 shares of X Company stock were purchased ...
... purchase of the same stock . - The restrictions on the deduction of losses in Sec . 118 [ ¶ 13,721 ] can be avoided by separating the sale and purchase by more than 30 days . For example , if 100 shares of X Company stock were purchased ...
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