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 85.
65. lappuse
... purchase nonexempt securities , and in 1956 sold securities and with proceeds purchased and continued to hold tax - exempt securities instead of repaying 1955 loan which remained out- standing through 1959 , court concluded that ...
... purchase nonexempt securities , and in 1956 sold securities and with proceeds purchased and continued to hold tax - exempt securities instead of repaying 1955 loan which remained out- standing through 1959 , court concluded that ...
67. lappuse
... purchase of realty and was used only in part to buy tax - exempt securities as temporary in- vestment pending realty purchase , declin- ing to trace loan proceeds which were deposited in his checking account , via bonds , to purchase of ...
... purchase of realty and was used only in part to buy tax - exempt securities as temporary in- vestment pending realty purchase , declin- ing to trace loan proceeds which were deposited in his checking account , via bonds , to purchase of ...
227. lappuse
... purchase of all bank's stock for $ 475,000 coupled with sellers ' purchase of bank building for $ 33,000 to be fur- nished by buyer and buyer's purchase of building for $ 100,000 , received equitable ownership of stock upon payment of ...
... purchase of all bank's stock for $ 475,000 coupled with sellers ' purchase of bank building for $ 33,000 to be fur- nished by buyer and buyer's purchase of building for $ 100,000 , received equitable ownership of stock upon payment 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