 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 lapas
...corporation unless, prior to such exchange, it has been established to the satisfaction of the Commissioner that such exchange is not in pursuance of a plan having...principal purposes the avoidance of Federal income taxes. ART. 112(i)-1. Reorganization with, or transfer of property to, a foreign corporation. — A foreign... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 lapas
...corporation unless, prior to such exchange, it has been established to the satisfaction of the Commissioner that such exchange is not in pursuance of a plan having...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. Internal Revenue Service - 1936 - 604 lapas
...corporation unless, prior to such exchange, it has been established to the satisfaction of the Commissioner that such exchange is not in pursuance of a plan having...principal purposes the avoidance of Federal income taxes. ART. 112(i)-l. Reorganization with, or transfer of property to, a foreign corporation. — A foreign... | |
 | United States - 1939 - 780 lapas
...corporation unless, prior to such exchange, it has been established to the satisfaction of the Commissioner that such exchange is not in pursuance of a plan having...principal purposes the avoidance of Federal income taxes. (j) INSTALLMENT OBLIGATIONS. — For nonrecognition of gain or loss In the case of installment obligations,... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 lapas
...corporation unless, prior to such exchange, it has been established to the satisfaction of the Commissioner that such exchange is not in pursuance of a plan having...principal purposes the avoidance of Federal income taxes. SEC. 113. ADJUSTED BASIS FOR DETERMINING GAIN OR LOSS. (a) BASIS (UNADJUSTED) OF PROPERTY. — The... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1938 - 348 lapas
...corporation unless, prior to such exchange, it has been established to the satisfaction of the Commissioner that such exchange is not in pursuance of a plan having...principal purposes the avoidance of Federal income taxes. (j) INSTALLMENT OBLIGATIONS. — For nonrecognition of gain or loss in the case of installment obligations,... | |
 | 1940 - 1806 lapas
...corporation unless, prior to such exchange, it has been established to the satisfaction of the Commissioner ies of Insurance on the life of the grantor (except...Irrevocably payable for the purposes and In the manne § 9.112 (i)-l Reorganization with, or transfer of property to, a foreign corporation. A foreign corporation... | |
 | 1939 - 1030 lapas
...corporation unless, prior to such exchange, it has been established to the satisfaction of the Commissioner that such exchange is not in pursuance of a plan having...principal purposes the avoidance of Federal income taxes. Page 264 *tFor statutory and source citations, see note to § 3.1-1. 3.112 (i)-l Reorganization with,... | |
 | 1941 - 1688 lapas
...corporation unless, prior to such exchange, It has been established to the satisfaction of the Commissioner computing Income so adopted shall be adhered to with...subsequent taxable years unless with the approval of the C § 19.112 (i)-l Reorganisation with, or transfer of property to or from, a foreign corporation. A foreign... | |
 | United States - 1965 - 1110 lapas
...before such exchange, it has been established to the satisfaction of the Secretary or his delegate that such exchange is not in pursuance of a plan having...principal purposes the avoidance of Federal income taxes. For purposes of this section, any distribution described in section 355 (or so much of section 356... | |
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Secretary or his delegate that such exchange is not in pursuance of a plan having as one of its principal purposes the avoidance of Federal income taxes. 
