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. |
No grāmatas satura
1.3. rezultāts no 87.
76. lappuse
... computing net income , was to disallow losses incurred in transactions which were not definitely at arm's length . C. I. R. v . Ickelheimer , 1943 , 132 F.2d 660 , 145 A.L.R. 556 . Revenue Act , 1936 , § 24 ( a ) , which de- nied ...
... computing net income , was to disallow losses incurred in transactions which were not definitely at arm's length . C. I. R. v . Ickelheimer , 1943 , 132 F.2d 660 , 145 A.L.R. 556 . Revenue Act , 1936 , § 24 ( a ) , which de- nied ...
80. lappuse
... computing net income , though if aggregate cost of securities were taken as a unit the sale resulted in a loss of more than $ 79,000 . Id . Where corporate taxpayer transferred to stockholder for credit on corporate debt four unrelated ...
... computing net income , though if aggregate cost of securities were taken as a unit the sale resulted in a loss of more than $ 79,000 . Id . Where corporate taxpayer transferred to stockholder for credit on corporate debt four unrelated ...
147. lappuse
... computing the taxable income of a termi- nal railroad corporation- ( A ) such corporation shall not be considered to have re- ceived or accrued- ( i ) the portion of any liability of any railroad corpo- ration , with respect to related ...
... computing the taxable income of a termi- nal railroad corporation- ( A ) such corporation shall not be considered to have re- ceived or accrued- ( i ) the portion of any liability of any railroad corpo- ration , with respect to related ...
Citi izdevumi - Skatīt visu
Bieži izmantoti vārdi un frāzes
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