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 72.
66. lappuse
... indebtedness at same time that he held tax - exempt securities , but rather the commissioner must establish a suffi- ciently direct relationship between the debt and the carrying of the tax - exempt bonds ; the touchstone for decision ...
... indebtedness at same time that he held tax - exempt securities , but rather the commissioner must establish a suffi- ciently direct relationship between the debt and the carrying of the tax - exempt bonds ; the touchstone for decision ...
135. lappuse
... indebtedness incurred by corporation to acquire stock or assets of another corporation ( a ) General rule . No deduction shall be allowed for any interest paid or incurred by a corporation during the taxable year with re- spect to its ...
... indebtedness incurred by corporation to acquire stock or assets of another corporation ( a ) General rule . No deduction shall be allowed for any interest paid or incurred by a corporation during the taxable year with re- spect to its ...
138. lappuse
... indebtedness . ( 2 ) General rule for succeeding years . - Except as provided in paragraphs ( 3 ) , ( 4 ) , and ( 5 ) , if an obligation is determined to be corporate acquisition indebtedness as of the last day of any taxable year of ...
... indebtedness . ( 2 ) General rule for succeeding years . - Except as provided in paragraphs ( 3 ) , ( 4 ) , and ( 5 ) , if an obligation is determined to be corporate acquisition indebtedness as of the last day of any taxable year of ...
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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