| United States. Bureau of Internal Revenue - 1933 - 452 lapas
...103; or (b) if prior to the transfer it has been established to the satisfaction of the Commissioner that the transfer is not in pursuance of a plan having...principal purposes the avoidance of Federal income taxes. Whether a transfer of stock or securities is in pursuance of a plan having as one of its principal... | |
| United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 lapas
...103; or (6) if prior to the transfer it has been established to the satisfaction of the Commissioner that the transfer is not in pursuance of a plan having...principal purposes the avoidance of Federal income taxes. Whether a transfer of stock or securities is in pursuance of a plan having as one of its principal... | |
| United States. Internal Revenue Service - 1936 - 604 lapas
...103 ; or (6) if prior to the transfer it has been established to the satisfaction of the Commissioner that the transfer is not in pursuance of a plan having...principal purposes the avoidance of Federal income taxes. Whether a transfer of stock or securities is in pursuance of a plan having as one of its principal... | |
| United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 lapas
...to such exchange, it has been established to the satisfaction of the Commissioner that such exchange is not in pursuance of a plan having as one of its...principal purposes the avoidance of Federal income taxes. NOTE. — Section 110 (d) of the Eevenue Act of 1935, approved August 30, 1935, amended the above subsection... | |
| United States. Congress. Senate. Committee on Finance - 1939 - 780 lapas
...if prior to the transfer it has been established to the satisfaction of the Commissioner that such transfer is not in pursuance of a plan having as one...principal purposes the avoidance of Federal income taxes. SEC. 1252. DEFINITION OF "FOREIGN TRUST." A trust shall be considered a foreign trust within the meaning... | |
| United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 lapas
...if prior to the transfer it has been established to the satisfaction of the Commissioner that such transfer is not in pursuance of a plan having as one...principal purposes the avoidance of Federal income taxes. SEC. 1252. DEFINITION OF "FOREIGN TRUST." A trust shall be considered a foreign trust within the meaning... | |
| 1939 - 1030 lapas
...it has been established to the satisfaction of the Commissioner that such exchange or distribution is not in pursuance of a plan having as one of its...principal purposes the avoidance of Federal income taxes : (a) Any of the exchanges described in § 3.113 (a) (12)-4 (c) or any of the exchanges which would... | |
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