United States Code AnnotatedThompson/West Publishing Company, 1978 Comprises all laws of a general and permenent nature under arrangement of the official Code of laws of the United States, with annotations from Federal and State courts. |
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1.3. rezultāts no 77.
181. lappuse
... L.Ed. 2d 323 , rehearing denied 90 S.Ct. 1495 , 397 U.S. 1071 , 25 L.Ed.2d 695 . This section and section 304 of this ti- tle imposing tax at ordinary income rates on distribution essentially equivalent to a dividend were not violative ...
... L.Ed. 2d 323 , rehearing denied 90 S.Ct. 1495 , 397 U.S. 1071 , 25 L.Ed.2d 695 . This section and section 304 of this ti- tle imposing tax at ordinary income rates on distribution essentially equivalent to a dividend were not violative ...
235. lappuse
... L.Ed. 1268 , 105 A.L.R. 756 . 7. Distributions constituting dividends A stock dividend is " capital " for the purposes of the Act of 1913 and is not taxable as " income " . Towne v . Eisner , Ν.Υ.1918 , 38 S.Ct. 158 , 245 U.S. 418 , 62 L.
... L.Ed. 1268 , 105 A.L.R. 756 . 7. Distributions constituting dividends A stock dividend is " capital " for the purposes of the Act of 1913 and is not taxable as " income " . Towne v . Eisner , Ν.Υ.1918 , 38 S.Ct. 158 , 245 U.S. 418 , 62 L.
577. lappuse
... L.Ed. 1229 , rehearing denied 62 S.Ct. 1266 , 316 U.S. 710 , 86 L.Ed. 1776 . The provision of Revenue Act , 1928 , § 112 ( i ) , which exempted from taxation gains resulting from exchange in connec- tion with reorganization , should ...
... L.Ed. 1229 , rehearing denied 62 S.Ct. 1266 , 316 U.S. 710 , 86 L.Ed. 1776 . The provision of Revenue Act , 1928 , § 112 ( i ) , which exempted from taxation gains resulting from exchange in connec- tion with reorganization , should ...
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acquiring corporation acquisition adjusted basis Adm.News affirmed amount apply assets bank basis bonds business expense business purpose capital gain cash certiorari denied common stock complete liquidation computing constituted Corp corporation's cost Ct.Cl deductible dend distribution divi earnings and profits Effective Date entitled essentially equivalent excess profits tax exchange for stock F.Supp fair market value ferred gain or loss gross income Helvering holders income tax purposes incurred indebtedness interest Internal Revenue Code L.Ed liability loan ment merger nonrecognition ordinary income ownership paid partial liquidation partnership payer payment petitioner poration preferred stock Pub.L purchase pursuant quired ration realty received recognized redemption of stock reorganization Revenue Act S.Ct sale or exchange second corporation shareholders shares sold Stat stock or securities stockholders subsec subsidiary substantial tax avoidance taxable dividend tion trans transaction transfer transferor treasury stock treated trust U.S.Code Cong