Prentice-Hall ... Federal Tax Service, Volume 5,Halaman 74001-80002Prentice-Hall, Incorporated, 1949 |
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Halaman 74-174
... paid during the following year . Held , petitioner not en- titled to deduct amount of notes in year of issuance under section 23 ( p ) , I.R.C. ( In full , ¶ 12.113 P - H TC 1949. ) [ Extract from opinion : Where the defi- nite word " paid ...
... paid during the following year . Held , petitioner not en- titled to deduct amount of notes in year of issuance under section 23 ( p ) , I.R.C. ( In full , ¶ 12.113 P - H TC 1949. ) [ Extract from opinion : Where the defi- nite word " paid ...
Halaman 78-52
... paid unqualified persons for influencing labor negotiations not deductible business expense ( DC ) . Ed . , ¶ 70,254 . USCA decision in William and Lydia Vogel Heyman , on issues other than this paragraph . Reasonableness of compensation ...
... paid unqualified persons for influencing labor negotiations not deductible business expense ( DC ) . Ed . , ¶ 70,254 . USCA decision in William and Lydia Vogel Heyman , on issues other than this paragraph . Reasonableness of compensation ...
Halaman 78-107
... paid for stock sold stockholders ( USCA ) . 1918 distribution held cash dividend reinvested in stock , and amount includible in invested capital ( TC ) . ( A , ¶ 76,362 ) . Equity invested capital- " paid in property " of reorganized ...
... paid for stock sold stockholders ( USCA ) . 1918 distribution held cash dividend reinvested in stock , and amount includible in invested capital ( TC ) . ( A , ¶ 76,362 ) . Equity invested capital- " paid in property " of reorganized ...
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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