Federal Income Taxation of Corporations Filing Consolidated Returns PDF Download
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Author:
Publisher:
ISBN: 9781579112011
Category : Corporations
Languages : en
Pages :
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Author:
Publisher:
ISBN: 9781579112011
Category : Corporations
Languages : en
Pages :
Get Book
Book Description
Author:
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages :
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Author: Herbert Jack Lerner
Publisher: WCB/McGraw-Hill
ISBN: 9780820512273
Category : Corporations
Languages : en
Pages : 0
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Book Description
An invaluable tax planning guide & procedural manual that meets the demand for substantial analysis of this domain of tax law. 4 Volumes; Looseleaf; updated semi-annually.
Author: James C. Warner
Publisher: CCH
ISBN: 9780808016151
Category : Business & Economics
Languages : en
Pages : 242
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Book Description
Thsi book provides the expert, practical analysis you need to navigate your way through the complex consolidated returns maze.
Author: Gerald Harden
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 436
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Author: Boris I. Bittker
Publisher:
ISBN: 9781508301509
Category : Corporations
Languages : en
Pages :
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Author: Boris I. Bittker
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 456
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Author: Boris I. Bittker
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 774
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Author: Emerson Emanuel Rossmoore
Publisher: Theclassics.Us
ISBN: 9781230469898
Category :
Languages : en
Pages : 78
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This historic book may have numerous typos and missing text. Purchasers can usually download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1921 edition. Excerpt: ...The test which Congress did provide in Section 240 as a basis for consolidation was the ownership or control of substantially all the stock. The statute itself makes no distinction as to the class or amount of stock. The regulations, having in mind the history and development of consolidated returns, refer to the ownership or control of over 95 per cent of the outstanding voting stock as being sufficient for the requirement of a consolidated return. Elsewhere (Article 631) the regulations emphasize the fact that the single business enterprise, even though operated through more than one corporation, is the basis of the requirement of a consolidated return. The rulings, as established by the Bureau of Internal Revenue for 1917 and 1918, are practically the same with the exception that in 1917 public service corporations, operated independently and not physically connected or merged, were not required to file consolidated returns. A public utility corporation, however, owned by an industrial corporation and operated by the latter as a plant facility was required to be included in the consolidated excess profits tax return of the industrial corporation. Corporations in dissimilar lines of business could also be excluded from consolidations, whereas the practice has been to include partnerships and corporations in a consolidation with the privilege of a $6,000 exemption. Whenever individuals had their affairs closely interwoven with those of a corporation, substantially all of whose capital stock they owned, it has been the practice to require consolidated returns for 1917. Due to a recent decision of the Committee on Appeals and Review, however, this practice has changed so that at the present time partnerships and individuals are excluded...
Author: United States. Congress. Senate. Committee on Finance
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 244
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