Stanford Law Review, Količina 11School of Law, Stanford University, 1959 |
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Zadetki 1–3 od 78
Stran 378
... basis . A reduction in basis should also reduce earnings and profits . Otherwise , the value of assets taxable on distribution may be increased by an event which is viewed taxwise as a decline in value . For example , A , a wholly owned ...
... basis . A reduction in basis should also reduce earnings and profits . Otherwise , the value of assets taxable on distribution may be increased by an event which is viewed taxwise as a decline in value . For example , A , a wholly owned ...
Stran 384
... basis pro- vision causes the hardship contemplated by the Spaulding and Granite Trust courts . In Granite Trust the parent itself formed the subsidiary , so that its initial basis equalled the subsidiary's asset basis . To permit a ...
... basis pro- vision causes the hardship contemplated by the Spaulding and Granite Trust courts . In Granite Trust the parent itself formed the subsidiary , so that its initial basis equalled the subsidiary's asset basis . To permit a ...
Stran 387
... basis . " However , under the Kimbell - Diamond rule the stock basis has been successfully applied to assets received in subsidiary liquida- tions . Regulations issued under section 334 ( b ) ( 2 ) provide for adjusting the stock basis ...
... basis . " However , under the Kimbell - Diamond rule the stock basis has been successfully applied to assets received in subsidiary liquida- tions . Regulations issued under section 334 ( b ) ( 2 ) provide for adjusting the stock basis ...
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Dinkelspiel LLOYD W Judge Marcus Cauffman Sloss | 1 |
EBB LAWRENCE F Interstate Barriers in India and American Constitu | 38 |
FOREMAN JAMES W William W Wehr and Robert J LYNN The | 211 |
Avtorske pravice | |
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1st Dist 2d Cir 2d Dist 2d Sess agreement amendment appeal applied Board California California Supreme Court cert certiorari chiropractic cited citizens claim clause CODE commerce commerce clause Committee conference Congress constitutional contract corporation criminal D.C. Cir decree defendant denied dictum diversity jurisdiction employees enforcement fact federal courts fishing foreign Geneva Conference granted habeas corpus HARV infra interest involved Jencks judicial jurisdiction jury Justice labor land legislation license limit ment MODEL PENAL CODE motion NLRB offense parens patriae parties petition practice prior problem procedure prosecution protection provision purpose quackery question reactor reason regulation RIESENFELD rule Stat statements statute statutory Supp supra note Supreme Court taxation territorial sea therapeutic abortion three miles three-mile three-mile limit tion trial unfair labor practice union United vessels violation writ YALE L.J.