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 79.
95. lappuse
... Acquisition of new corporation or as- sets Corporate taxpayer may not offset post- acquisition losses of subsidiary against its own postacquisition income , if princi- pal purpose of taxpayer in acquiring subsidiary was evasion or ...
... Acquisition of new corporation or as- sets Corporate taxpayer may not offset post- acquisition losses of subsidiary against its own postacquisition income , if princi- pal purpose of taxpayer in acquiring subsidiary was evasion or ...
138. lappuse
... acquisition indebtedness for such taxable year and all sub- sequent taxable years . ( 3 ) Redetermination where control , etc. , is acquired . If an obligation is determined to be corporate acquisition indebted- ness as of the close of ...
... acquisition indebtedness for such taxable year and all sub- sequent taxable years . ( 3 ) Redetermination where control , etc. , is acquired . If an obligation is determined to be corporate acquisition indebted- ness as of the close of ...
139. lappuse
... acquisitions of foreign corporations.- For purposes of this section , the term " corporate acquisition indebt- edness " does not include any indebtedness issued to any person to provide consideration for the acquisition of stock in , or ...
... acquisitions of foreign corporations.- For purposes of this section , the term " corporate acquisition indebt- edness " does not include any indebtedness issued to any person to provide consideration for the acquisition of stock in , or ...
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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