a The extended discussion of issues under section 103 of the Internal Revenue Code may be of historical interest only in the face of current congressional and administration attacks. ." 关于问题的延长的讨论在国内税收代码的第103部分之下也许仅是历史利益在当前国会和管理攻击面前。 ."[translate]...
The Government's tax liens against Hempstead attached to Hempstead's cause of action against Brown & Root under section 6321 of the Internal Revenue Code, which provides that a lien attaches to "all property and rights to property, whether real or personal" which belong to a taxpayer.5However...
The question turns upon the provisions of section 719(a) (1) of the Internal Revenue Code, 26 U.S.C.A. § 719(a) (1), and section 35.719-1 of Treasury Regulations 112. The code subsection referred to allows to be recognized as borrowed capital "The amount of the outstanding indebted...
2011). The presence of expert members in the accounting or financial area among members of the audit committee increases the likelihood of the disclosure of inaccurate statements in financial statements because these individuals are required to observe the ethic code to maintain their reputation. ...
Managing multiple knowledge transfers between headquarters and subsidiaries, among subsidiaries, and also within each of these units is crucial for multinational corporations’ (MNCs) survival. Therefore, this article aims to uncover the main factors inf