Prentice-Hall ... Federal Tax Service, Volume 5,Halaman 74001-80002Prentice-Hall, Incorporated, 1949 |
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Halaman 42-68
... establishment . A nonresident alien ( includ- ing a nonresident alien individual , fiduciary and partnership ) who is a resident of Denmark , or a Danish corporation , carrying on an enterprise in Denmark and having no permanent ...
... establishment . A nonresident alien ( includ- ing a nonresident alien individual , fiduciary and partnership ) who is a resident of Denmark , or a Danish corporation , carrying on an enterprise in Denmark and having no permanent ...
Halaman 42-77
... establishment of such principal . The mere fact that an agent ( assuming he has no general authority to contract on behalf of his employer or principal ) maintains samples or occasionally fills orders from incidental stocks of goods ...
... establishment of such principal . The mere fact that an agent ( assuming he has no general authority to contract on behalf of his employer or principal ) maintains samples or occasionally fills orders from incidental stocks of goods ...
Halaman 42-78
... establishment in the United States is not , with respect to income arising on or after January 1 , 1947 , subject to United States income tax upon industrial or commercial profits from sources within the United States . For example , if ...
... establishment in the United States is not , with respect to income arising on or after January 1 , 1947 , subject to United States income tax upon industrial or commercial profits from sources within the United States . For example , if ...
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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