Prentice-Hall ... Federal Tax Service, Volume 5,Halaman 74001-80002Prentice-Hall, Incorporated, 1949 |
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Halaman 74-178
... profits credit carry - overs from 1941 and 1942 , and resulting unused excess profits credit ad- justment for 1943 " computed as if Section 112 ( b ) ( 10 ) and Section 113 ( a ) ( 22 ) [ providing use of predecessor's basis ] were a ...
... profits credit carry - overs from 1941 and 1942 , and resulting unused excess profits credit ad- justment for 1943 " computed as if Section 112 ( b ) ( 10 ) and Section 113 ( a ) ( 22 ) [ providing use of predecessor's basis ] were a ...
Halaman 76-183
... profits of $ 1,000,000 for a prior taxable year , then the elimination of $ 1,000,000 excessive profits of the partnership will reduce A's taxable income for the year by $ 600,000 and B's by $ 400,000 . Upon request for a determination ...
... profits of $ 1,000,000 for a prior taxable year , then the elimination of $ 1,000,000 excessive profits of the partnership will reduce A's taxable income for the year by $ 600,000 and B's by $ 400,000 . Upon request for a determination ...
Halaman 78-106
... PROFITS TAX - continued Excess profits credit carry - over from year of non - profit operation to profit making year ( USCA ) . Deduction for net operating loss and use of unused excess profits credit allowed ( TC ) Ed . , 170.345 ...
... PROFITS TAX - continued Excess profits credit carry - over from year of non - profit operation to profit making year ( USCA ) . Deduction for net operating loss and use of unused excess profits credit allowed ( TC ) Ed . , 170.345 ...
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accrual agreement allowed amended amount annuity applicable approved assets bad debt bank base period basis beneficiary bonds calendar capital gain cert claimed Comm compensation computing contract contributions corporation death decedent decedent's Decision for Commissioner deductible TC Deficiencies redetermined depreciation disallowed dividends Docket earnings employee entitled Estate tax evidence excess profits tax exempt Extract from opinion Federal income tax filed Form Form W-2 gift gross income held deductible husband included interest Internal Revenue Code invested capital issued lease ment net income Netherlands Nonacquiescence nonresident alien Opinion by MURDOCK ordinary income P-H Memo TC P-H TC paid partner partnership payer payment Pending before USCA-5 peti petitioner petitioner's prior purchase pursuant received refund Regulations rule salary stockholders supra taxpayer tion tioner trade or business transfer Treasury Decision trust United USCA wife withholding