 | United States - 1964 - 1098 lapas
...distributed by a corporation in the course of a liquidation, and (II) under section 337 (relating to gain or loss on sales or exchanges in connection with certain liquidations) no gain or loss would have been recognized to the corporation if the corporation had sold or exchanged... | |
 | United States - 1965 - 1110 lapas
...on gain attributable to liquidation of personal holding companies, see section 6162 of this title. Gain or loss on sales or exchanges in connection with certain liquidations, see section 337 of this title. Liquidation of certain foreign personal holding companies, see section... | |
 | 1979 - 350 lapas
...1.337 Statutory provisions; rain or loss on sales or exchanges in connection with certain liquidations. SEC. 337. Gain or loss on sales or exchanges in connection...with certain liquidations — (a) General rule. If— (1)A corporation adopts a plan of complete liquidation on or after June 22, 1954, and (2) Within the... | |
 | 1975 - 324 lapas
...exchanges in connection with certain liquidations. SEC. 337. Gain or loss on tales or exchange* tn connection with certain liquidations — (a) General rule. If — (1) A corporation adopts a plan of comp1ete liquidation on or after June 22, 1954, stnd (2) Within the 12-month period beginning on the... | |
 | 1962 - 160 lapas
...1.337 Statutory provisions; gain or loss on sales or exchanges in connection with certain liquidations. SEC. 337. Gain or loss on sales or exchanges in connection with certain liquidations. * * • (d) Special rule for certain minority shareholders. If a corporation adopts a plan of complete... | |
 | 1983 - 340 lapas
...test. For an illustration of this paragraph, see example (3) in paragraph (o) of this section. (g) Gain or loss on sales or exchanges in connection with certain liquidations, pursuant to section 337— (l) General. Section 341(e)(4) provides that solely for purposes of section... | |
 | 1969 - 268 lapas
...paragraph (5)(B)) does not exceed an amount equal to 15 percent of the net worth of the corporation. (4) Gain or loss on sales or exchanges in connection with certain liquidations. For purposes of section 337, a corporation shall not be considered to be a collapsible corporation... | |
 | 1965 - 624 lapas
...Statutory provisions; gain or loss on sales or exchanges in connectimi with certain liquidations. 810. 337. Gain or loss on sales or exchanges in connection with certain Uquldanon.. S • S (d) Specfal iiae for certain mlnor(ty shareholders. If a corporation adopts a plan... | |
 | United States. Internal Revenue Service - 1963 - 1436 lapas
...DISTRIBUTIONS AND ADJUSTMENTS PART H.— CORPORATE LIQUIDATIONS Subpart II. — Effects on Corporations SECTION 337.— GAIN OR LOSS ON SALES OR EXCHANGES IN CONNECTION WITH CERTAIN LIQUIDATIONS 26 CFR 1.337-1 : General. Application of section 337 of the Code to a corporation whose shareholders... | |
 | United States. Internal Revenue Service - 1961 - 1668 lapas
...LOSS ON SALES OR EXCHANG IN CONNECTION WITH CERTAIN LIQUIDATIONS 26 CFR 1.337: Statutory provisions; gain or loss on sales or exchanges in connection with certain liquidations. Regulations relating to the special treatment of minority sto holders in certain liquidations of subsidiary... | |
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Within the 12-month period beginning on the date of the adoption of such plan... 
