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.
59. lappuse
... cash value indebtedness incurred to finance the very insurance which created the cash value . American Body & Equipment Co. v . U. S. , C.A.Tex . 1975 , 511 F.2d 647 . There may be allowable interest deduc- tions pursuant to life ...
... cash value indebtedness incurred to finance the very insurance which created the cash value . American Body & Equipment Co. v . U. S. , C.A.Tex . 1975 , 511 F.2d 647 . There may be allowable interest deduc- tions pursuant to life ...
234. lappuse
... cash , stockhold- er's option to take cash made dividend a " cash dividend " , rather than a " stock dividend " , within Revenue Act , 1932 , S 115. Lamberth v . C. I. R. , C.C.A.1941 , 120 F.2d 101 . Where corporate resolution ...
... cash , stockhold- er's option to take cash made dividend a " cash dividend " , rather than a " stock dividend " , within Revenue Act , 1932 , S 115. Lamberth v . C. I. R. , C.C.A.1941 , 120 F.2d 101 . Where corporate resolution ...
491. lappuse
... cash , ( 2 ) collected re- ceivables and sold some investment stock , and ( 3 ) distributed cash and remaining investment stock to sole stockholders of X and Y for X stock and dissolved , transaction was not sale of assets fol- lowed by ...
... cash , ( 2 ) collected re- ceivables and sold some investment stock , and ( 3 ) distributed cash and remaining investment stock to sole stockholders of X and Y for X stock and dissolved , transaction was not sale of assets fol- lowed by ...
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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