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.
334. lappuse
... affirmed 131 F.2d 382. See , also , Ulman's Estate v . C. I. R. , 46 B.T.A. 517 , affirmed 136 F.2d 406 . Where stockholder exchanged stock in. holding. company. for. preferred. stock. of. corporation , and transferred said pre- ferred ...
... affirmed 131 F.2d 382. See , also , Ulman's Estate v . C. I. R. , 46 B.T.A. 517 , affirmed 136 F.2d 406 . Where stockholder exchanged stock in. holding. company. for. preferred. stock. of. corporation , and transferred said pre- ferred ...
445. lappuse
... affirmed 357 F.2d 483 . Petitioners ' transfer to controlled cor- poration H of their stock in controlled corporations N and G for cash and H stock came within literal language of this section , being transfer of property for stock in ...
... affirmed 357 F.2d 483 . Petitioners ' transfer to controlled cor- poration H of their stock in controlled corporations N and G for cash and H stock came within literal language of this section , being transfer of property for stock in ...
471. lappuse
... affirmed 130 F.2d 791 , affirmed 131 F.2d 426 . Where , pursuant to a plan of reorgani- zation , T corporation merged with R cor- poration , and stockholders of T delivered practically its entire stock and received stock of R ...
... affirmed 130 F.2d 791 , affirmed 131 F.2d 426 . Where , pursuant to a plan of reorgani- zation , T corporation merged with R cor- poration , and stockholders of T delivered practically its entire stock and received stock of R ...
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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