Prentice-Hall ... Federal Tax Service, Volume 5,Halaman 74001-80002Prentice-Hall, Incorporated, 1949 |
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Halaman 74-84
... assets to parent against indebtedness not " distribution in liquidation ” -loss deductible [ See also ¶ 10,405 ] .— THE NORTHERN COAL & DOCK COMPANY , THE YOUGHIOGHENY & OHIO COAL COMPANY . Docket Nos . 12746 , 12747. 1-26-49 . Opinion ...
... assets to parent against indebtedness not " distribution in liquidation ” -loss deductible [ See also ¶ 10,405 ] .— THE NORTHERN COAL & DOCK COMPANY , THE YOUGHIOGHENY & OHIO COAL COMPANY . Docket Nos . 12746 , 12747. 1-26-49 . Opinion ...
Halaman 74-173
... assets [ See also ¶ 10,252 - B ] -fair market value of assets exchanged for stock determined [ See also ¶ 10,507 ; 10,604 ] -taxpayer not estopped from claiming basis because of transferors ' failure to report gain on exchange [ See ...
... assets [ See also ¶ 10,252 - B ] -fair market value of assets exchanged for stock determined [ See also ¶ 10,507 ; 10,604 ] -taxpayer not estopped from claiming basis because of transferors ' failure to report gain on exchange [ See ...
Halaman 78-16
... assets ( DC ) . USCA decision in Trapp v . U. S. on issues other than this paragraph ( USCA ) . Royalty interest classified as capital assets and proceeds of sales held capital gain ( TC ) . Oil interests held sold by partnership in ...
... assets ( DC ) . USCA decision in Trapp v . U. S. on issues other than this paragraph ( USCA ) . Royalty interest classified as capital assets and proceeds of sales held capital gain ( TC ) . Oil interests held sold by partnership in ...
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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