 ... the principal purpose for which such acquisition was made is evasion or avoidance of Federal income tax by securing the benefit of a deduction, credit, or other allowance which such person or corporation would not otherwise enjoy, then the Secretary...  Reports of the Tax Court of the United States - 5. lappuseautors: United States. Tax Court - 1962Pilnskats - Par šo grāmatu
 | United States. Court of Claims, Audrey Bernhardt - 1954 - 1160 lapas
...(1) any person or persons acquire, on or after October 8, 1940, directly or Indirectly, control of a corporation, * • * and the principal purpose for...was made Is evasion or avoidance of Federal Income or excess profits tax by securing the benefit of a deduction, credit, or other allowance which such... | |
 | 1939 - 1522 lapas
...of the acquiring corporation, is determined by reference to the basis in the hands of tbe transferor corporation, and the principal purpose for which such...was made is evasion or avoidance of Federal income or excess profits tax "by securing the benefit of a deduction, credit, or other allowance which such... | |
 | United States - 1988 - 1290 lapas
...than 2 years after the acquisition date, and (D) the principal purpose for such liquidation is the evasion or avoidance of Federal income tax by securing...benefit of a deduction, credit, or other allowance which the acquiring corporation would not otherwise enjoy, then the Secretary may disallow such deduction,... | |
 | United States - 1953 - 1744 lapas
...of the acquiring corporation, is determined by reference to the basis in the hands of the transferor corporation, and the principal purpose for which such...was made is evasion or avoidance of Federal income or excess profits tax by securing the benefit of a deduction, credit, or other allowance which such... | |
 | United States - 1965 - 1110 lapas
...acquiring corporation, Is determined tv reference to the basis in the hands of the transferor ccrporation, and the principal purpose for which such acquisition was made is evasion or avoidance of Federal {268 Page 5055 5270 income tax by securing the benefit of a deduction, credit, or other allowance which... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 lapas
...(1) any person or persons acquire, on or after October 8, 1940, directly or indirectly, control of a corporation * * * and the principal purpose for which...deduction, credit, or other allowance which such person * * * would not otherwise enjoy, then such deduction, credit, or other allowance shall not be allowed.... | |
 | 1944 - 1344 lapas
...of the acquiring corporation, is determined by reference to the basis in the hands of the transferor corporation, and the principal purpose for which such...was made is evasion or avoidance of Federal income or excess profits tax by securing the benefit of a deduction, credit, or other allowance which such... | |
 | United States. Congress. Senate. Committee on Finance - 1944 - 1196 lapas
...which such acquisition was made or availed of is the avoidance of Federal income or excess-profits tax by securing the benefit of a deduction, credit, or other allowance, then such deduction, credit, or other allowance shall not be allowed. What is wrong with that in principle?... | |
 | United States. Congress. Senate. Committee on Finance - 1944 - 1198 lapas
...which such acquisition was made or availed of is the avoidance of Federal income or excess profits tax by securing the benefit of a deduction, credit, or other allowance, then such deduction, credit, or other allowance shall not be allowed." The Commissioner is further... | |
 | United States. Congress. Senate. Committee on Finance - 1944 - 1194 lapas
...which such acquisition was made or availed of is the avoidance of Federal income or excess-profits tax by securing the benefit of a deduction, credit, or other allowance. It is assumed that this provision is directed primarily at the practice of acquiring corporations with... | |
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