Journal of Accountancy, Հատոր 80American Institute of Certified Public Accountants, 1945 |
From inside the book
Արդյունքներ 56–ի 1-ից 3-ը:
Էջ 208
... distributed , but any such tax - free distribution shall be applied against and reduce the adjusted basis of the stock provided in section 113 . The preceding sentence shall not apply to a distribution which is a dividend within the ...
... distributed , but any such tax - free distribution shall be applied against and reduce the adjusted basis of the stock provided in section 113 . The preceding sentence shall not apply to a distribution which is a dividend within the ...
Էջ 215
... Distribution of Earnings and Profits The Code recognizes that there are cases of distributions by corporations which may be out of post - 1913 earnings even though such distributions are not taxable divi- dends . This situation exists ...
... Distribution of Earnings and Profits The Code recognizes that there are cases of distributions by corporations which may be out of post - 1913 earnings even though such distributions are not taxable divi- dends . This situation exists ...
Էջ 292
... distribution out of earnings and surplus . " ( Louis Wellhouse , 3 TC 363 , 370 ( 1944 ) . ) The foregoing indicates that the phrases " at such time " and " in such manner ' play an important rôle in the determina- tion of courts as to ...
... distribution out of earnings and surplus . " ( Louis Wellhouse , 3 TC 363 , 370 ( 1944 ) . ) The foregoing indicates that the phrases " at such time " and " in such manner ' play an important rôle in the determina- tion of courts as to ...
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accepted accounting principles adjusted administrative allocable American Institute amortization amount applicable assets audit balance-sheet base period basis Board Bulletin cash cent certified public accountant charges Commission Commissioner committee Contract Settlement contracting agency contractor corporation cost December 31 decision deduction depreciation determined distribution dividend earnings and profits employees excess-profits tax exchange expenses facilities February 28 federal Federal Power Commission financial statements funds included income income statement income-tax industry Institute of Accountants interest Internal Revenue Internal Revenue Code inventory invested capital issued lend-lease liability loss ment Montana Power Company net income normal officer operations opinion paid payment postwar preferred stock prior problem procedure production purchase purpose question rates records refund regulations renegotiation result rule section 115 stockholders subcontractors surplus Tax Court taxable taxpayer termination claims tion Treasury