Prentice-Hall ... Federal Tax Service, Volume 5,Halaman 74001-80002Prentice-Hall, Incorporated, 1949 |
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Halaman 74-138
... reasonable allowance for salaries , as determined by Commis- sioner sustained [ See also ¶ 11,703 - K ] .— [ 1 74,369 ] Memo TC - Family partnership including. No. 16-42 O. K. SPEARS , SR . , R. H. WILLIAMS . Docket Nos . 17980 , 17981 ...
... reasonable allowance for salaries , as determined by Commis- sioner sustained [ See also ¶ 11,703 - K ] .— [ 1 74,369 ] Memo TC - Family partnership including. No. 16-42 O. K. SPEARS , SR . , R. H. WILLIAMS . Docket Nos . 17980 , 17981 ...
Halaman 76-189
... reasonable needs of the business shall be determinative of the purpose to avoid surtax upon shareholders , unless the corporation by the clear preponderance of the evidence shall prove to the contrary . The regulations provide that it ...
... reasonable needs of the business shall be determinative of the purpose to avoid surtax upon shareholders , unless the corporation by the clear preponderance of the evidence shall prove to the contrary . The regulations provide that it ...
Halaman 78-52
... reasonable com- pensation ( TC ) . Reasonable compensation held to be less than claimed but more than Commissioner's allowance ( TC ) . Ecco High Frequency Corp. v . Comm . , cert . d . 10-11-48 . Bonus payments to officers disallowed ...
... reasonable com- pensation ( TC ) . Reasonable compensation held to be less than claimed but more than Commissioner's allowance ( TC ) . Ecco High Frequency Corp. v . Comm . , cert . d . 10-11-48 . Bonus payments to officers disallowed ...
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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