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 69.
433. lappuse
... income for the owner , and to defer taxation until a true outside disposition is made . E. I. Du Pont de Nemours & Co. v . U. S. , 1973 , 471 F.2d 1211 , 200 Ct.Cl. 391 . Purpose of this section providing no gain or loss shall be ...
... income for the owner , and to defer taxation until a true outside disposition is made . E. I. Du Pont de Nemours & Co. v . U. S. , 1973 , 471 F.2d 1211 , 200 Ct.Cl. 391 . Purpose of this section providing no gain or loss shall be ...
460. lappuse
... income bonds and de- bentures are " securities " within this sec- tion , providing that no gain or loss shall be recognized if stock or " securities " are exchanged in pursuance of a plan of reorganization . C. I. R. v . Edmonds ' Es ...
... income bonds and de- bentures are " securities " within this sec- tion , providing that no gain or loss shall be recognized if stock or " securities " are exchanged in pursuance of a plan of reorganization . C. I. R. v . Edmonds ' Es ...
503. lappuse
... gain or loss was to be recognized under the provisions of section 112 ( b ) ( 3 ) [ I.R.C.1939 ( now sec- tions 354 , and 355 of this title ) ] , and the basis for determining gain or loss upon the subsequent disposition of the new ...
... gain or loss was to be recognized under the provisions of section 112 ( b ) ( 3 ) [ I.R.C.1939 ( now sec- tions 354 , and 355 of this title ) ] , and the basis for determining gain or loss upon the subsequent disposition of the new ...
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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