Prentice-Hall ... Federal Tax Service Cumulative, Volume 1,Halaman 1Prentice-Hall, Incorporated, 1936 |
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Halaman 200
... rule is applied in a case in which the stock is held by a partnership , estate , or trust- the partners or beneficiaries are deemed to own the stock . The rule applies to the portion of the stock of B owned by A , and the rule also ...
... rule is applied in a case in which the stock is held by a partnership , estate , or trust- the partners or beneficiaries are deemed to own the stock . The rule applies to the portion of the stock of B owned by A , and the rule also ...
Halaman 200
constructively owned by an individual because of the application of the family and partnership rule may not be used again for the purpose of applying such family and partnership rule to another individual . For example , if A owns 50 ...
constructively owned by an individual because of the application of the family and partnership rule may not be used again for the purpose of applying such family and partnership rule to another individual . For example , if A owns 50 ...
Halaman 200
... rules which apply in arriving at stock ownership also apply to these securities , including the family and partnership rule as well as the option rule . However , these securities may or may not be considered as outstanding stock ...
... rules which apply in arriving at stock ownership also apply to these securities , including the family and partnership rule as well as the option rule . However , these securities may or may not be considered as outstanding stock ...
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