Connecticut Bar Journal, Volume 32Connecticut Bar Association, 1958 - Bar associations Includes Annual reports, and lists of members. |
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Results 1-3 of 31
Page 125
... taxable entity . Consequently , the addi- tional tax attracted by the corporation must be taken into account . On ... taxable income to a rate of 91 % on taxable income over $ 200,000 . The amounts in brackets taxable at particular rates ...
... taxable entity . Consequently , the addi- tional tax attracted by the corporation must be taken into account . On ... taxable income to a rate of 91 % on taxable income over $ 200,000 . The amounts in brackets taxable at particular rates ...
Page 126
... taxable " split - off " or " spin - off " may be possible . Sec . 355 . However , where the disposition is taxable , at the least the appreciation will be taxed as a capital gain , and , in the case of a " collapsible corporation ...
... taxable " split - off " or " spin - off " may be possible . Sec . 355 . However , where the disposition is taxable , at the least the appreciation will be taxed as a capital gain , and , in the case of a " collapsible corporation ...
Page 353
... taxed on his share of any undistributed taxable income , defined as taxable income minus cash dividends . Property dividends , therefore , are taxed as dividends but do not reduce undistributed taxable income . Hence stockholders of an ...
... taxed on his share of any undistributed taxable income , defined as taxable income minus cash dividends . Property dividends , therefore , are taxed as dividends but do not reduce undistributed taxable income . Hence stockholders of an ...
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