Add to ORKGBy 1964, many years had elapsed since significant changes were made in the federal income tax treatment of so-called personal holding companies. For that reason alone, any amendments contained in the Revenue Act of 1964 that dealt with personal holding companies would have deserved attention. But the fact is that the changes made by the 1964 Act are so powerful in their thrust that they require the most careful kind of study by every practitioner charged with advising closely held corporations. Since the new provisions are rather complicated in nature, such a study cannot lead to a full understanding of their scope and effect without a proper appreciation of the reasons behind their enactment
The purpose of this article is to introduce some important amendments to the Internal Revenue Code m...
During 1976, Congress placed some severe restrictions on tax shelter investments. In addition, even ...
It is the purpose of this comment to consider the tax problems connected with both types of convent...
By 1964, many years had elapsed since significant changes were made in the federal income tax treatm...
There are many small corporations, the ownership o fwhich is in the hands of a family group or a few...
Prior to 1937, it was common for United states taxpayers to utilize offshore corporate entities, str...
Ordinarily, distributions by a personal holding company qualify for the dividends paid deduction onl...
Whether income earned by an incorporated personal service business is taxable to the individual or t...
Distributions implies that we are concerned with the tax problems of the stockholder rather than th...
Max Schuster operated a wholesale business in semi-precious stones in the form of a sole proprietors...
The taxpayer purchased A Company stock from X for $100,000 and later sold it for $7,500, deducting t...
The recession year 1958 found Congress in a mood to aid and encourage small business through more ...
Mr. Shaw\u27s presentation emphasizes the need to focus attention on the difficulties the proposed r...
It is the purpose of this discussion to indicate, with respect to corporate accumulations and distri...
In 1936, a taxpayer sold his interest in a partnership the assets of which were mainly acquired subs...
The purpose of this article is to introduce some important amendments to the Internal Revenue Code m...
During 1976, Congress placed some severe restrictions on tax shelter investments. In addition, even ...
It is the purpose of this comment to consider the tax problems connected with both types of convent...
By 1964, many years had elapsed since significant changes were made in the federal income tax treatm...
There are many small corporations, the ownership o fwhich is in the hands of a family group or a few...
Prior to 1937, it was common for United states taxpayers to utilize offshore corporate entities, str...
Ordinarily, distributions by a personal holding company qualify for the dividends paid deduction onl...
Whether income earned by an incorporated personal service business is taxable to the individual or t...
Distributions implies that we are concerned with the tax problems of the stockholder rather than th...
Max Schuster operated a wholesale business in semi-precious stones in the form of a sole proprietors...
The taxpayer purchased A Company stock from X for $100,000 and later sold it for $7,500, deducting t...
The recession year 1958 found Congress in a mood to aid and encourage small business through more ...
Mr. Shaw\u27s presentation emphasizes the need to focus attention on the difficulties the proposed r...
It is the purpose of this discussion to indicate, with respect to corporate accumulations and distri...
In 1936, a taxpayer sold his interest in a partnership the assets of which were mainly acquired subs...
The purpose of this article is to introduce some important amendments to the Internal Revenue Code m...
During 1976, Congress placed some severe restrictions on tax shelter investments. In addition, even ...
It is the purpose of this comment to consider the tax problems connected with both types of convent...