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.
64. lappuse
... bonds at same par value plus ac- crued interest on demand of bank was a sale of bonds to bank rather than a loan and bank was entitled to exclude from its income interest paid on bonds while bank held them . Citizens Nat . Bank of Waco ...
... bonds at same par value plus ac- crued interest on demand of bank was a sale of bonds to bank rather than a loan and bank was entitled to exclude from its income interest paid on bonds while bank held them . Citizens Nat . Bank of Waco ...
66. lappuse
... bonds did not insulate taxpayer from ef- fect of his deliberate decision to incur and maintain a large bank loan primarily for purchase of securities , and to contin- ue to hold a large amount of tax - exempt bonds , and interest paid ...
... bonds did not insulate taxpayer from ef- fect of his deliberate decision to incur and maintain a large bank loan primarily for purchase of securities , and to contin- ue to hold a large amount of tax - exempt bonds , and interest paid ...
562. lappuse
... bonds of old cor- porations , exchanged such bonds for stock and bonds in second corporation could be recognized in computing income taxes . C. I. R. v . Cement Investors , C.C. A.1941 , 122 F.2d 380 , affirmed 62 S.Ct. 1125 , 316 U.S. ...
... bonds of old cor- porations , exchanged such bonds for stock and bonds in second corporation could be recognized in computing income taxes . C. I. R. v . Cement Investors , C.C. A.1941 , 122 F.2d 380 , affirmed 62 S.Ct. 1125 , 316 U.S. ...
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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