Prentice-Hall ... Federal Tax Service Cumulative, Volume 1,Halaman 1Prentice-Hall, Incorporated, 1936 |
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Halaman 119
... transaction [ See also 2357 ; 6276 ] .- Under the practice followed on the New York Stock Exchange , the date for delivery of stock sold is several days after the date when the broker makes the sale . The effect may be that the sale ...
... transaction [ See also 2357 ; 6276 ] .- Under the practice followed on the New York Stock Exchange , the date for delivery of stock sold is several days after the date when the broker makes the sale . The effect may be that the sale ...
Halaman 215
... transaction entered into for profit , since " transaction " for this purpose meant " a complete business venture from begin- ning to end , ” and nothing indicated that withdrawn securities had not been originally bought with view to ...
... transaction entered into for profit , since " transaction " for this purpose meant " a complete business venture from begin- ning to end , ” and nothing indicated that withdrawn securities had not been originally bought with view to ...
Halaman 372
... transaction was a bona fide business move ; that the transaction was not a sale but partook of the nature of a reorganization in that the seller acquired a definite and substantial interest in the purchaser ; that the relation of the ...
... transaction was a bona fide business move ; that the transaction was not a sale but partook of the nature of a reorganization in that the seller acquired a definite and substantial interest in the purchaser ; that the relation of the ...
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 |
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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