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 71.
368. lappuse
... exchanged , and ( B ) installment obligations acquired in respect of such sale or exchange . ( c ) Limitations.- ( 1 ) Collapsible corporations and 368 26 § 336 Ch . 1 INCOME TAX § 337. Gain or loss on sales or exchanges in ...
... exchanged , and ( B ) installment obligations acquired in respect of such sale or exchange . ( c ) Limitations.- ( 1 ) Collapsible corporations and 368 26 § 336 Ch . 1 INCOME TAX § 337. Gain or loss on sales or exchanges in ...
380. lappuse
... sale or exchange before adoption of plan or to one more than 12 months after adoption , and if precise conditions of this section are not fulfilled , tax consequences that normally prevail will ensue . Central Tablet Mfg . Co. v . U. S. ...
... sale or exchange before adoption of plan or to one more than 12 months after adoption , and if precise conditions of this section are not fulfilled , tax consequences that normally prevail will ensue . Central Tablet Mfg . Co. v . U. S. ...
533. lappuse
... exchange ( otherwise within paragraph ( 1 ) ) , or to any type of property , which the Secretary by regulations ... sale or exchange of stock in for- eign corporations . The regulations prescribed pursuant to paragraph ( 1 ) shall ...
... exchange ( otherwise within paragraph ( 1 ) ) , or to any type of property , which the Secretary by regulations ... sale or exchange of stock in for- eign corporations . The regulations prescribed pursuant to paragraph ( 1 ) shall ...
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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