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 ...U.S. Government Printing Office, 1958 - 3588 lappuses |
No grāmatas satura
1.–5. rezultāts no 100.
2447. lappuse
... example , a billion dollars could be picked up in oil deple- tion alone from some of the projections . Mr. HARRISON . Directing your attention simply to a cutoff , is it not true that rates have gone as high as 91 percent , and a great ...
... example , a billion dollars could be picked up in oil deple- tion alone from some of the projections . Mr. HARRISON . Directing your attention simply to a cutoff , is it not true that rates have gone as high as 91 percent , and a great ...
2507. lappuse
... example , all the stock of each is owned directly by the same individual ) . The acquiring corporation may be the subsidiary of the issuing corporation . The special rules of section 304 treat such an acquisition of stock , in both the ...
... example , all the stock of each is owned directly by the same individual ) . The acquiring corporation may be the subsidiary of the issuing corporation . The special rules of section 304 treat such an acquisition of stock , in both the ...
2513. lappuse
... example to the effect that preferred stock exchanged for preferred stock of a new issue in a recapitalization is not section 306 stock if the preferred stock ex- changed is not section 306 stock and if the new preferred stock is not ...
... example to the effect that preferred stock exchanged for preferred stock of a new issue in a recapitalization is not section 306 stock if the preferred stock ex- changed is not section 306 stock and if the new preferred stock is not ...
2519. lappuse
... example , stock owned by a beneficiary will not be attributed to the estate if the beneficiary's only interest in the estate consists of a specific bequest of real property ; but it will be so attributed if he is to be the recipient of ...
... example , stock owned by a beneficiary will not be attributed to the estate if the beneficiary's only interest in the estate consists of a specific bequest of real property ; but it will be so attributed if he is to be the recipient of ...
2524. lappuse
... example , wherever the value of the assets distributed is less than the basis to the shareholder for his stock in the corporation . It would apply also where there is a gain realized on the liquidation if the value of the assets ...
... example , wherever the value of the assets distributed is less than the basis to the shareholder for his stock in the corporation . It would apply also where there is a gain realized on the liquidation if the value of the assets ...
Citi izdevumi - Skatīt visu
Bieži izmantoti vārdi un frāzes
acquiring corporation adjusted basis advisory group recommends American Bar Association amount apply attributable bill capital gain cash CASNER CHAIRMAN collapsible corporation committee Congress corpus decedent deduction distributable net income effect election enactment estate or trust estate tax exemption existing law fair market value Federal FORAND funds gain or loss grantor gross income income tax individual interest Internal Revenue Code Internal Revenue Service inventory investor issue legislation limited loss carryover ment million municipal bonds operating loss ordinary income ownership paid paragraph partner partnership payment percent period person preferred stock present law problem proposed amendment provisions purposes rates received redemption regulated investment companies reorganization respect result rule sale or exchange section 306 stock securities share shareholders small business statute stock dividends stockholders subchapter subsection subsidiary substantial tax avoidance taxable income taxpayer tion trade or business transaction transfer transferor Treasury treated trust instrument
Populāri fragmenti
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.