 | United States. Bureau of Internal Revenue - 1933 - 452 lapas
...Act; or (b) 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...principal purposes the avoidance of Federal income taxes. SEC. 903. DEFINITION OF "FOREIGN TRUST". A trust shall be considered a foreign trust within the meaning... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 lapas
...Act ; or (b) 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...principal purposes the avoidance of Federal income taxes. (Section 902, Revenue Act of 1932.) PAR. 61. A trust shall be considered a foreign trust within the... | |
 | United States. Internal Revenue Service - 1936 - 604 lapas
...Act ; or (b) 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...principal purposes the avoidance of Federal income taxes. (Section 902, Revenue Act of 1932.) PAR. 65. A trust shall be considered a foreign trust within the... | |
 | 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 - 1939 - 780 lapas
...1932; or (b) 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...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
...1932; or (b) 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...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... | |
 | 1940 - 1806 lapas
...been established to the satisfaction of the Commissioner that such transfer, exchange, or liquidation, chapter, who willfully falls to collect or truthfully account for and pay over such tax, and The term "Federal income taxes" includes the excess-profits tax on the net Income of a corporation... | |
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... it has been established to the satisfaction of the 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. 
