Report of the First[-thirty-first] Annual Meeting of the Virginia State Bar Association, Volume 79Virginia State Bar Association, 1969 - Bar associations |
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Page 54
... rules treating certain stock redemptions as dividends . In the case of Neal v . Common- wealth , decided by the ... rules depart favorably from the Virginia statutes is Subchapter S , which , as you know , permits certain corporations to ...
... rules treating certain stock redemptions as dividends . In the case of Neal v . Common- wealth , decided by the ... rules depart favorably from the Virginia statutes is Subchapter S , which , as you know , permits certain corporations to ...
Page 58
... rules to al- locate a corporation's net income in some proper manner to the different states in which it operates . At the present time , the states have quite different rules for apportionment . The current Virginia formula is a three ...
... rules to al- locate a corporation's net income in some proper manner to the different states in which it operates . At the present time , the states have quite different rules for apportionment . The current Virginia formula is a three ...
Page 67
... rules and the state rules , a business bad debt may be written off partially . For a business bad debt that is part bad , the part of the debt considered worthless may be writ- ten off under either federal or state rules . Insofar as a ...
... rules and the state rules , a business bad debt may be written off partially . For a business bad debt that is part bad , the part of the debt considered worthless may be writ- ten off under either federal or state rules . Insofar as a ...
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