Add to ORKGINCOME TAX--LIQUIDATION OF FOREIGN CORPORATIONS--SHAREHOLDERS IN A LIQUIDATING FOREIGN CORPORATION MUST INCLUDE IN THE CORPORATION\u27S EARNINGS AND PROFITS ACCOUNT THE AMOUNT OF RECAPTURED EXCESS DEPRECIATION REALIZED UPON THE SALE OF ITS ASSETS William W. Allen CUSTOMS DUTIES--ANTIDUMPING ACT OF 1921--THE SECRETARY OF THE TREASURY HAS No AUTHORITY TO TERMINATE A WITH-HOLDING OF APPRAISEMENT PRIOR TO THE PUBLICATION OF A DUMPING FINDING BASED ON A LIKELIHOOD OF INJURY DETERMINATION BY THE INTERNATIONAL TRADE COMMISSION Alexander A. Hassani INTERNATIONAL BANKING--BANKRUPTCY-FOREIGN BANKS NEITHER REGULATED BY NOR LICENSED To Do BUSINESS IN THE UNITED STATES MAY FILE FOR VOLUNTARY BANKRUPTCY UNDER THE NATIONAL BANKRUPTCY ACT Peter Appleton Sc...
In an effort to help the balance-of-payments deficit, the Revenue Act of 1971 included provisions au...
Liquidations and reincorporations have been utilized in attempts to bail out corporate earnings and ...
The Courts of Appeals for the Sixth and Ninth Circuits are in conflict on the question of whether se...
Ordinarily, distributions by a personal holding company qualify for the dividends paid deduction onl...
Petitioners, from 1937 to 1940, received distributions from the liquidation of a corporation of whic...
Plaintiff, Associated, is an American corporation whose wholly-owned subsidiary, Automatic, owned al...
This Note argues that although the Tennessee-Carolina majority adopts overbroad language and ignores...
A complete liquidation occurs when a corporation ceases to pursue activities*as a going concern and ...
The Commissioner of Internal Revenue issued jeopardy assessments against the taxpayer, Omar, S.A., a...
Since repeal of the General Utilities doctrine in 1986, and expiration of the two-year rule for cl...
A domestic corporation operating in a foreign country through a branch office includes income from t...
In 1932 the taxpayer sold to the X corporation, which he wholly owned and controlled, certain shares...
Prior to 1937, it was common for United states taxpayers to utilize offshore corporate entities, str...
The United States Supreme Court has held that a state taxing scheme, which treated corporate dividen...
The recent Supreme Court decision in Le Tulle v. Scofield, disapproving the views of four out of fiv...
In an effort to help the balance-of-payments deficit, the Revenue Act of 1971 included provisions au...
Liquidations and reincorporations have been utilized in attempts to bail out corporate earnings and ...
The Courts of Appeals for the Sixth and Ninth Circuits are in conflict on the question of whether se...
Ordinarily, distributions by a personal holding company qualify for the dividends paid deduction onl...
Petitioners, from 1937 to 1940, received distributions from the liquidation of a corporation of whic...
Plaintiff, Associated, is an American corporation whose wholly-owned subsidiary, Automatic, owned al...
This Note argues that although the Tennessee-Carolina majority adopts overbroad language and ignores...
A complete liquidation occurs when a corporation ceases to pursue activities*as a going concern and ...
The Commissioner of Internal Revenue issued jeopardy assessments against the taxpayer, Omar, S.A., a...
Since repeal of the General Utilities doctrine in 1986, and expiration of the two-year rule for cl...
A domestic corporation operating in a foreign country through a branch office includes income from t...
In 1932 the taxpayer sold to the X corporation, which he wholly owned and controlled, certain shares...
Prior to 1937, it was common for United states taxpayers to utilize offshore corporate entities, str...
The United States Supreme Court has held that a state taxing scheme, which treated corporate dividen...
The recent Supreme Court decision in Le Tulle v. Scofield, disapproving the views of four out of fiv...
In an effort to help the balance-of-payments deficit, the Revenue Act of 1971 included provisions au...
Liquidations and reincorporations have been utilized in attempts to bail out corporate earnings and ...
The Courts of Appeals for the Sixth and Ninth Circuits are in conflict on the question of whether se...