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 77.
336. lappuse
... transfer of all the property occurs within the taxable year ; in such case the adoption by the shareholders of the resolution under which is authorized the distribution of all the assets of such corpora- tion in complete cancellation or ...
... transfer of all the property occurs within the taxable year ; in such case the adoption by the shareholders of the resolution under which is authorized the distribution of all the assets of such corpora- tion in complete cancellation or ...
496. lappuse
... transfer was bona fide business purpose for in- corporating his own business and for transferring high - yield ... transfer- or that since there were no secured lia- bilities transferred and this section re- ferred to sum of ...
... transfer was bona fide business purpose for in- corporating his own business and for transferring high - yield ... transfer- or that since there were no secured lia- bilities transferred and this section re- ferred to sum of ...
497. lappuse
... Transfer by cash basis taxpayer to wholly - owned corporation of assets and liabilities of his proprietorship was not taxable , where accounting value of assets transferred exceeded liabilities assumed by corporation , although trade ...
... Transfer by cash basis taxpayer to wholly - owned corporation of assets and liabilities of his proprietorship was not taxable , where accounting value of assets transferred exceeded liabilities assumed by corporation , although trade ...
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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