Journal of Accountancy, Հատոր 110American Institute of Certified Public Accountants, 1960 |
From inside the book
Արդյունքներ 84–ի 1-ից 3-ը:
Էջ 57
... corporation redemptions The related corporation provisions of Section 304 are generally intended to give the same treat- ment to the proceeds from one corporation in payment for a sister or parent corporation's stock as to proceeds from ...
... corporation redemptions The related corporation provisions of Section 304 are generally intended to give the same treat- ment to the proceeds from one corporation in payment for a sister or parent corporation's stock as to proceeds from ...
Էջ 84
... Corporation S would be regarded as the same taxable entity as Corporation P despite separate and simultaneous existence of the two corporations for several months and the surrender by one , Corporation P , of its charter with- out any ...
... Corporation S would be regarded as the same taxable entity as Corporation P despite separate and simultaneous existence of the two corporations for several months and the surrender by one , Corporation P , of its charter with- out any ...
Էջ 63
... corporations . One obvious advantage of numerous corporations is to permit as much income as possible to be taxed at the corporation normal tax rate of 30 % . How- ever , since this rate applies only to the first $ 25,000 of income ...
... corporations . One obvious advantage of numerous corporations is to permit as much income as possible to be taxed at the corporation normal tax rate of 30 % . How- ever , since this rate applies only to the first $ 25,000 of income ...
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