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 88.
182. lappuse
... treated as an exchange if it is not essentially equivalent to a dividend was narrow one of immunizing redemptions of minority holdings of preferred stock . Levin v . C. I.R. , C.A.Conn.1967 , 385 F.2d 521 . General purpose of this ...
... treated as an exchange if it is not essentially equivalent to a dividend was narrow one of immunizing redemptions of minority holdings of preferred stock . Levin v . C. I.R. , C.A.Conn.1967 , 385 F.2d 521 . General purpose of this ...
196. lappuse
... treated as an exchange if it is not essentially equivalent to a dividend , the redemption must result in a meaning- ful reduction of the shareholder's propor- tionate interest in the corporation . Fehrs Finance Co. v . C. I. R. , C.A.8 ...
... treated as an exchange if it is not essentially equivalent to a dividend , the redemption must result in a meaning- ful reduction of the shareholder's propor- tionate interest in the corporation . Fehrs Finance Co. v . C. I. R. , C.A.8 ...
240. lappuse
... treated as stock , and ( 2 ) stock acquired through the exercise of stock rights shall be treated as stock distributed at the time of the distribution of the stock rights , to the extent of the fair market value of such rights at the ...
... treated as stock , and ( 2 ) stock acquired through the exercise of stock rights shall be treated as stock distributed at the time of the distribution of the stock rights , to the extent of the fair market value of such rights at the ...
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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