The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 1983 The Code of Federal Regulations is the codification of the general and permanent rules published in the Federal Register by the executive departments and agencies of the Federal Government. |
Citi izdevumi - Skatīt visu
Bieži izmantoti vārdi un frāzes
accumulated earnings acquiring corporation adjusted basis assets bution capital gain capital loss cash class of stock common stock complete liquidation computed considered date of distribution debentures December 31 depreciation described in section determined distri distribution or trans distribution or transfer distributor or transferor dividend carryover earnings and profits election excess facts fair market value Federal ferred filed gain or loss graph holders interest issued January June 30 liabilities loss corporation ment method of accounting method of taking operating loss carryovers outstanding stock ownership paragraph payment poration postacquisition preceding taxable preferred stock purchase pursuant quiring ration received recognized redemption relating reorganization respect rules ryovers sale or exchange section 301 applies shareholder shares of stock stock of Corporation stock or securities subpara subparagraph subsection taking inventories taxable income taxable year ending taxable years beginning tion trade or business transaction transferor corporation tribution unused credit X Corporation
Populāri fragmenti
130. lappuse - ... other property or money, then the gain, If any, to the recipient shall be recognized, but In an amount not In excess of the sum of such money and the fair market value of such other property.
99. lappuse - ... formed or availed of, with a view to — (A) the sale or exchange of stock by its shareholders (whether in liquidation or otherwise), or a distribution to its shareholders, before the realization by the corporation manufacturing, constructing, producing, or purchasing the property of a substantial part of the taxable income to be derived from such property, and (B) the realization by such shareholders of gain attributable to such property.
151. lappuse - Immediately before the acquisition) ; (C) the acquisition by one corporation. In exchange solely for all or a part of Its voting stock (or In exchange solely for all or a part of the voting stock of a corporation which Is In control of the acquiring corporation...
126. lappuse - ... which trade or business was not acquired by the corporation within such period in a transaction in which gain or loss was recognized in whole or in part.
126. lappuse - The distribution is one of a series of distributions in redemption of all of the stock of the corporation pursuant to a plan of complete liquidation, or (2) The distribution: (i) Is not essentially equivalent to a dividend...
74. lappuse - ... a transfer of property of such other corporation to the taxpayer shall not be considered as not constituting a distribution (or one of a series of distributions) in complete cancellation or redemption of all the stock of such other corporation, merely because the carrying out of the plan involves...
115. lappuse - For purposes of this section, control means the ownership of stock possessing at least 50 percent of the total combined voting power of all classes of stock entitled to vote, or at least 50 percent of the total value of shares of all classes of stock.
159. lappuse - In a receivership proceeding, or (B) In a proceeding under section 77 of the Bankruptcy Act...
72. lappuse - Amounts distributed in complete liquidation of a corporation shall be treated as in full payment in exchange for the stock, and amounts distributed in partial liquidation of a corporation shall be treated as in part or full payment in exchange for the stock.
167. lappuse - The portion of such loss which shall be carried to each of the other taxable years shall be the excess, If any, of the amount of such loss over the sum of the taxable Income for each of the prior taxable years to which such loss may be carried.