Journal of Accountancy, Հատոր 107American Institute of Certified Public Accountants, 1959 |
From inside the book
Արդյունքներ 82–ի 1-ից 3-ը:
Էջ 42
... corporations had created valuable properties in a corporation but had caused the corporation to be liquidated before any income was realized , thus avoiding corporate income taxes . The stock- holders , however , had reported a capital ...
... corporations had created valuable properties in a corporation but had caused the corporation to be liquidated before any income was realized , thus avoiding corporate income taxes . The stock- holders , however , had reported a capital ...
Էջ 50
... corporation where the selling corporation has an unused net operating loss carryover and high depreciable tax basis which in total amount sub- stantially exceeds the price to be paid for the selling corporation's business . In that case ...
... corporation where the selling corporation has an unused net operating loss carryover and high depreciable tax basis which in total amount sub- stantially exceeds the price to be paid for the selling corporation's business . In that case ...
Էջ 53
... corporation since no gain or loss is recognized to a parent corporation upon the liquidation of a subsidiary . Where a liquidation is made in order that the stockholders rather than the corporation might sell the corporate property and ...
... corporation since no gain or loss is recognized to a parent corporation upon the liquidation of a subsidiary . Where a liquidation is made in order that the stockholders rather than the corporation might sell the corporate property and ...
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