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 87.
73. lappuse
... trust , if the same person is a grantor of both trusts ; ( 8 ) A fiduciary of a trust and a corporation more than 50 percent in value of the outstanding stock of which is owned , di- rectly or indirectly , by or for the trust or by ...
... trust , if the same person is a grantor of both trusts ; ( 8 ) A fiduciary of a trust and a corporation more than 50 percent in value of the outstanding stock of which is owned , di- rectly or indirectly , by or for the trust or by ...
84. lappuse
... trust . Bohn v . C. I. R. , 1941 , 43 B.Τ.Α. 953 . 36 . Liquidations For purpose of determining whether transaction ... Trust transactions Language of this section disallowing losses for tax purposes on transfers of property ...
... trust . Bohn v . C. I. R. , 1941 , 43 B.Τ.Α. 953 . 36 . Liquidations For purpose of determining whether transaction ... Trust transactions Language of this section disallowing losses for tax purposes on transfers of property ...
313. lappuse
United States. ( B ) From trusts.- ( i ) Stock owned , directly or indirectly , by or for a trust ( other than an employees ' trust described in sec- tion 401 ( a ) which is exempt from tax under section 501 ( a ) ) shall be considered ...
United States. ( B ) From trusts.- ( i ) Stock owned , directly or indirectly , by or for a trust ( other than an employees ' trust described in sec- tion 401 ( a ) which is exempt from tax under section 501 ( a ) ) shall be considered ...
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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