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 79.
213. lappuse
... ration of which taxpayer husband owned 100 % of stock , and distributions made to taxpayers in complete liquidation of their stock were not taxable as dividends un- der section 115 ( g ) ( 1 ) [ I.R.C.1939 ( now this section ) ) but ...
... ration of which taxpayer husband owned 100 % of stock , and distributions made to taxpayers in complete liquidation of their stock were not taxable as dividends un- der section 115 ( g ) ( 1 ) [ I.R.C.1939 ( now this section ) ) but ...
294. lappuse
... ration to stockholders were not evidenced by promissory notes or secured by collat- eral , and no interest was charged or paid and no date for repayment was set , and dividends were declared but with drawals were taken from the close ...
... ration to stockholders were not evidenced by promissory notes or secured by collat- eral , and no interest was charged or paid and no date for repayment was set , and dividends were declared but with drawals were taken from the close ...
327. lappuse
... ration received as part of liquidation proportionate shares of corporation's an- titrust treble damage claim against an- other company , which claim had no as- certainable fair market value at time of distribution in liquidation ...
... ration received as part of liquidation proportionate shares of corporation's an- titrust treble damage claim against an- other company , which claim had no as- certainable fair market value at time of distribution in liquidation ...
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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