The Alabama Lawyer: Official Organ State Bar of Alabama, Том 23The Bar, 1962 |
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Стр. 142
... benefit plans and other fringe benefits . Reacting to Kintner , which concerned the taxing of a " partner- ship " as an association , and in which the Commissioner had been bested by precisely the contentions he had made in Pelton ...
... benefit plans and other fringe benefits . Reacting to Kintner , which concerned the taxing of a " partner- ship " as an association , and in which the Commissioner had been bested by precisely the contentions he had made in Pelton ...
Стр. 149
... benefits of a quali- fied pension plan may alone justify a change from a partnership to a professional association . Yet , there are other tax benefits arising from the professional's status as an employee of an association . A maximum ...
... benefits of a quali- fied pension plan may alone justify a change from a partnership to a professional association . Yet , there are other tax benefits arising from the professional's status as an employee of an association . A maximum ...
Стр. 283
... benefits are considered . Professor Moore has enum- erated the benefits in capsule form : " 1. It is of great assistance in ascertaining the truth and in checking and preventing perjury . " 2. It is an effective means of detecting and ...
... benefits are considered . Professor Moore has enum- erated the benefits in capsule form : " 1. It is of great assistance in ascertaining the truth and in checking and preventing perjury . " 2. It is an effective means of detecting and ...
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