General Revenue Revision: Hearings Before the Committee on Ways and Means, House of Representatives, Eighty-fifth Congress, Second Session, on Topics Pertaining to the General Revision of the Internal Revenue Code ...

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U.S. Government Printing Office, 1958 - 3588 lappuses

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2701. lappuse - Income accumulated in trust for the benefit of unborn or unascertained persons or persons with contingent interests, and income accumulated or held for future distribution under the terms of the will or trust...
2701. lappuse - Income received by estates of deceased persons during the period of administration or settlement of the estate ; and (4) Income which, in the discretion of the fiduciary, may be either distributed to the beneficiaries or accumulated.
2750. lappuse - The grantor shall be treated as the owner of any portion of a trust, whether or not he Is treated as such owner under section 674, whose income without the approval or consent of any adverse party is, or, in the discretion of the grantor or a nonadverse party, or both, may be — (1) Distributed to the grantor...
2849. lappuse - No gain or loss shall be recognized if property held for productive use in trade or business or for investment (not including stock in trade or other property held primarily for sale, nor stocks, bonds, notes, choses in action, certificates of trust or beneficial interest, or other securities or evidences of indebtedness or interest) is exchanged solely for property of a like kind to be held either for productive use in trade or business or for investment.
2837. lappuse - For purposes of this section, the term "charitable contribution" means a contribution or gift to or for the use of — (1) A State, a Territory, a possession of the United States, or any political subdivision of any of the foregoing, or the United States or the District of Columbia, but only if the contribution or gift is made for exclusively public purposes.
2540. lappuse - The common parent corporation owns directly stock possessing at least 80 percent of the voting power of all classes of stock and at least 80 percent of each class of the nonvoting stock of at least one of the other Includlble corporations. As used in this subsection, the term "stock" does not include nonvoting stock which is limited and preferred as to dividends. (3) The term "affiliated group...
2489. lappuse - ... the acquiring corporation shall succeed to and take into account, as of the close of the day of distribution or transfer, the items described in subsection (c) of the distributor or transferor corporation, subject to the conditions and limitations specified in subsections (b) and (c).
2568. lappuse - Included as a dividend in the gross income of the shareholders. (1) Allocation in certain corporate separations. In the case of a distribution or exchange to which section 355 (or so much of section 356 as relates to section 355) applies, proper allocation with respect to the earnings and profits...
2741. lappuse - ... shall not be greater than the aggregate of the taxes attributable to such part had it been included in the gross income of such individual ratably over that part of the period which precedes the date of such receipt or accrual.
2832. lappuse - Intervals) received after such decree in discharge of (or attributable to property transferred. In trust or otherwise, In discharge of) a legal obligation which, because of the marital or family relationship, IB Imposed on or Incurred by the husband under the decree or under a written instrument incident to such divorce or separation.

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