Connecticut Bar Journal, Volume 32Connecticut Bar Association, 1958 - Bar associations Includes Annual reports, and lists of members. |
From inside the book
Results 1-3 of 42
Page 128
... considered an association taxable as a cor- poration , even though the formalities under state law for incorporating have not been satisfied.10 The tax line between a limited partnership and a corpo- ration has not yet been established ...
... considered an association taxable as a cor- poration , even though the formalities under state law for incorporating have not been satisfied.10 The tax line between a limited partnership and a corpo- ration has not yet been established ...
Page 133
... considered " securities " under tax law . See Mertens , op . cit . supra note 30 , § 20.47 . But such a step must be considered in the context of the corporation's capital structure , discussed next . Thus , if the corporation is ...
... considered " securities " under tax law . See Mertens , op . cit . supra note 30 , § 20.47 . But such a step must be considered in the context of the corporation's capital structure , discussed next . Thus , if the corporation is ...
Page 360
... considered as assets which , if sold by the corporation , would produce ordinary income on the gain therefrom . 52 We then apply the following test : if the net unrealized appreciation of these " ordinary income ” assets does not exceed ...
... considered as assets which , if sold by the corporation , would produce ordinary income on the gain therefrom . 52 We then apply the following test : if the net unrealized appreciation of these " ordinary income ” assets does not exceed ...
Other editions - View all
Common terms and phrases
amendment appears applied appointed Assembly assets attorney authority Bar Association basis board of zoning bulk sales bulk sales act buyer cause of action child client Cobham committee common law conduct Conn Connecticut court corporation Counsel Court of Errors creditors criminal damages decision declaratory judgment defendant detainer determine Dram Shop effect estate tax evidence expert opinion fact Federal foreclosure gift tax Hartford held injury Institute interest intoxicated involved judges judicial jurisdictions jury lawyers legislation liability liquor Lord mechanic's lien medical malpractice ment Model Penal Code mortgage municipality negligence notice offender parole parties payment person plaintiff practice prison probate problem provides Public Act question Ralegh reasonable release remedy result rule seller sentence STAT statute of limitations stockholders supervision Supp supra Supreme Court taxable term tion tort transfer trial trust Uniform Commercial Code