The Alabama Lawyer: Official Organ State Bar of Alabama, Volume 23The Bar, 1962 |
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Pagina 152
... income of a professional association , which is calculated after the salaries of the professionals have been paid , will be sub- ject only to the 30 % corporate normal tax , and to the extent this rate of taxation is lower than the ...
... income of a professional association , which is calculated after the salaries of the professionals have been paid , will be sub- ject only to the 30 % corporate normal tax , and to the extent this rate of taxation is lower than the ...
Pagina 153
... income is 75 % of the first $ 2,000 and 85 % of the excess over that amount . Since income from personal services of a person who owns a 25 % stock interest may constitute personal holding company income , a real danger is presented.85 ...
... income is 75 % of the first $ 2,000 and 85 % of the excess over that amount . Since income from personal services of a person who owns a 25 % stock interest may constitute personal holding company income , a real danger is presented.85 ...
Pagina 178
... income therefrom , this can be an excellent method for making gifts of real estate to charitable organizations . Up to this point , we have been considering primarily income tax savings and benefits incident to present gifts to ...
... income therefrom , this can be an excellent method for making gifts of real estate to charitable organizations . Up to this point , we have been considering primarily income tax savings and benefits incident to present gifts to ...
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