Proceedings of the Tax Institute, Հատոր 6Prentice-Hall, 1954 |
Բովանդակություն
Tax Planning for the Growing Corporate Business | 1 |
Corporate Transactions Involving Its Own Stock | 69 |
From Issuance or Sale | 86 |
Հեղինակային իրավունք | |
28 այլ բաժինները չեն ցուցադրվում
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2d Cir 5th Cir accounting acquired actually additional agreement allowed amount Appeals apply assets association Attorney authority avoid basis Board capital gain cash cert claim Code Comm Commissioner consideration considered contract corporation cost course death decision deduction denied depreciation determination discussion distribution dividend effect enterprise estoppel example excess existence fact Federal gain Government held holding included income income tax interest Internal Revenue Internal Revenue Code involved issue lease limited liquidation loss ment method operation ordinary paid partnership payments period possible present prior problem production profits provides purchase question rates realized reason receipts received reported respect result royalty rule Section securities sell share situation statute supra Tax Court taxable Taxation taxpayer term tion transaction transfer treated treatment trust United wife