Revenue Act of 1964: Study OutlineJoint Committee on Continuing Legal Education of the American Law Institute and the American Bar Association, 1964 - Income tax - 160 pages |
Contents
Technical Explanation of Law as Amended | 7 |
CORPORATE TAX RATE REFORM | 19 |
CONTROLLED CORPORATE GROUPS | 25 |
15 other sections not shown
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Common terms and phrases
acquired additional depreciation adjusted basis adjusted gross income aggregate American Bar Association amount attributable averagable income average base period base period income beginning after December carryover Code component member computation controlled group cost December 31 determined distribution dividends dividends received effect election employee exceed excess excluded exercise expenses Explanation of Law fair market value filing foreign subsidiary gain net income granted H. R. Rep holding company income included income tax individual insurance companies itemized deductions joint return Law as Amended limitation liquidation long-term capital gain loss ment operating mineral interests ordinary gross income ordinary income ownership paid payment percentage personal holding company poration provisions purpose respect restricted stock Revenue Act royalties separate properties shareholder standard deduction stock option surtax exemption tax rate taxable income taxable years beginning taxable years ending taxpayer Technical Explanation term life insurance tion transfer treated voting power