The Resource Personal holding companies, Richard C. Fung ; a revision of an earlier version by Robert J. Foley

Personal holding companies, Richard C. Fung ; a revision of an earlier version by Robert J. Foley

Label
Personal holding companies
Title
Personal holding companies
Statement of responsibility
Richard C. Fung ; a revision of an earlier version by Robert J. Foley
Creator
Contributor
Subject
Genre
Language
eng
Summary
" ... considers all aspects of the personal holding company tax. In general terms, the tax is imposed on corporations which are more than 50% owned by five or fewer individuals (the ownership test) and which derive 60% or more of their income from personal holding company sources (the income test)."
Member of
Cataloging source
BNA
Characteristic
updating web site
http://library.link/vocab/creatorName
Fung, Richard C
Entry convention
integrated entry
LC call number
KF6289.A1
LC item number
T35 no. 797-4th (INTERNET)
Nature of contents
  • dictionaries
  • bibliography
Regularity
complete irregular
http://library.link/vocab/relatedWorkOrContributorDate
1958-
http://library.link/vocab/relatedWorkOrContributorName
  • Foley, Robert J.
  • Tax Management Inc
Series statement
U.S. income portfolios
Series volume
797-4th
http://library.link/vocab/subjectName
  • Holding companies
  • Corporations
Label
Personal holding companies, Richard C. Fung ; a revision of an earlier version by Robert J. Foley
Instantiates
Publication
Note
Title from title screen (viewed May 14, 2015)
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
Detailed analysis. Introduction -- General pattern of personal holding company provisions -- Corporations excepted from personal holding company status -- Definition of a personal holding company: the income test -- Definition of a personal holding company: the stock ownership test -- Attribution of ownership under [section] 544 -- Corporations filing consolidated returns -- Return requirement for personal holding companies -- Computation of the personal holding company tax -- Computing undistributed personal holding company income -- Dividends paid deduction -- Working papers
Dimensions
unknown
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)60403776
System details
Mode of access: World Wide Web
Label
Personal holding companies, Richard C. Fung ; a revision of an earlier version by Robert J. Foley
Publication
Note
Title from title screen (viewed May 14, 2015)
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
Detailed analysis. Introduction -- General pattern of personal holding company provisions -- Corporations excepted from personal holding company status -- Definition of a personal holding company: the income test -- Definition of a personal holding company: the stock ownership test -- Attribution of ownership under [section] 544 -- Corporations filing consolidated returns -- Return requirement for personal holding companies -- Computation of the personal holding company tax -- Computing undistributed personal holding company income -- Dividends paid deduction -- Working papers
Dimensions
unknown
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)60403776
System details
Mode of access: World Wide Web

Library Locations

    • Biddle Law LibraryBorrow it
      3400 Chestnut Street, Philadelphia, Pennsylvania, 19104, US
      39.954941 -75.193362
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