Prentice-Hall ... Federal Tax Service, Volume 5,Halaman 74001-80002Prentice-Hall, Incorporated, 1949 |
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Halaman 76-276
... agreement the taxpayer is not liable for any tax for the period to which the agree- ment relates . There may be a series of agreements relating to the tax liability for a single period . 3. A closing agreement will be entered into and ...
... agreement the taxpayer is not liable for any tax for the period to which the agree- ment relates . There may be a series of agreements relating to the tax liability for a single period . 3. A closing agreement will be entered into and ...
Halaman 76-277
... agreement , or will expire within 30 days after that date , the taxpayer should be advised that the closing agreement will not be submitted for approval unless a consent ( Form 872 ) is signed extending the period of limitation for ...
... agreement , or will expire within 30 days after that date , the taxpayer should be advised that the closing agreement will not be submitted for approval unless a consent ( Form 872 ) is signed extending the period of limitation for ...
Halaman 78-31
... agreement not mentioned in divorce decree and providing for support of wife and child ( TC ) . Alimony deduction allowed for payments under agreement with wife before divorce decree which did not mention support ( TC ) . Divorced wife ...
... agreement not mentioned in divorce decree and providing for support of wife and child ( TC ) . Alimony deduction allowed for payments under agreement with wife before divorce decree which did not mention support ( TC ) . Divorced wife ...
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additional adjustment agreement allowed amended amount applicable approved assets authority bank base basis bonds capital cert claimed Comm Commissioner compensation computing contract contributions corporation cost death debt decision deductible Deficiencies redetermined denied determined disallowed distributed dividends Docket earnings effect employee entitled establishment evidence excess profits exempt expenses facts failure Federal filed Form gain gift gross income held holding husband included income tax individual interest Internal Revenue Code invested issued liability loss ment month notes officer operating Opinion ordinary P-H Memo TC P-H TC paid partnership payment penalty Pending period petitioner petitioner's prior profits proof purchase reasonable received record Regulations relating reported resident respect result rule securities separate shares stockholders taxable taxpayer tion transfer trust United USCA wife withholding