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 54.
99. lappuse
... quired control of corporation for princi- pal purpose of evasion or avoidance of This section disallowing deduction , federal income or excess profits tax , the credit or allowance if any person ac- Note 16 Brothers Publishing Co. v ...
... quired control of corporation for princi- pal purpose of evasion or avoidance of This section disallowing deduction , federal income or excess profits tax , the credit or allowance if any person ac- Note 16 Brothers Publishing Co. v ...
196. lappuse
... quired to as assure that a corporate re- demption of outstanding shares does not have the effect of a dividend . Wright v . U. S. , C.A.Ark.1973 , 482 F.2d 600 . If a corporate distribution in redemp- tion of its stock is not to have ...
... quired to as assure that a corporate re- demption of outstanding shares does not have the effect of a dividend . Wright v . U. S. , C.A.Ark.1973 , 482 F.2d 600 . If a corporate distribution in redemp- tion of its stock is not to have ...
566. lappuse
... quired corporation , the extent and nature of which was fixed prior to reorganiza- tion and was not additional considera- tion , and acquisition constituted a " reor- ganization " within provision of this sec- tion , requiring that ...
... quired corporation , the extent and nature of which was fixed prior to reorganiza- tion and was not additional considera- tion , and acquisition constituted a " reor- ganization " within provision of this sec- tion , requiring that ...
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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