Bankruptcy Act Revision: Hearings Before the Subcommittee on Civil and Constitutional Rights of the Committee on the Judiciary, House of Representatives, Ninety-fourth Congress, First [-second] Session, on H.R. 31 and H.R. 32 ....U.S. Government Printing Office, 1976 - 2779 lappuses |
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1.5. rezultāts no 100.
1943. lappuse
... continue our hearings on the revision of the bank- ruptcy laws , focusing on the tax aspects of bankruptcy , both in reor- ganizations and liquidations . The tax provisions of the bills appear in sections 5-104 and 7-315 of the ...
... continue our hearings on the revision of the bank- ruptcy laws , focusing on the tax aspects of bankruptcy , both in reor- ganizations and liquidations . The tax provisions of the bills appear in sections 5-104 and 7-315 of the ...
1979. lappuse
... 38 property to a trustee in bankruptcy who does not continue the bankrupt's business constitutes a disposition requiring the recapture of investment credit . The Tax Court reached the same conclusion ( with five dissents ) 1979.
... 38 property to a trustee in bankruptcy who does not continue the bankrupt's business constitutes a disposition requiring the recapture of investment credit . The Tax Court reached the same conclusion ( with five dissents ) 1979.
1982. lappuse
... continue to receive nonrecognition treatment regardless of whether or not boot is received . Gain recognized under section 356 may be treated as a dividend or as capital gain depending on the circumstances . Under the proposed amendment ...
... continue to receive nonrecognition treatment regardless of whether or not boot is received . Gain recognized under section 356 may be treated as a dividend or as capital gain depending on the circumstances . Under the proposed amendment ...
1985. lappuse
... continue to carry on a trade or business substantially the same as that conducted before any change in the ... continues ) and the transferee corporation ( or corpo- rations ) when , in a I.R.C. § 371 ( a ) transaction , no one ...
... continue to carry on a trade or business substantially the same as that conducted before any change in the ... continues ) and the transferee corporation ( or corpo- rations ) when , in a I.R.C. § 371 ( a ) transaction , no one ...
2002. lappuse
... continue the pattern of eroding the incentive for voluntary tax payment . All taxes are dischargeable , except for the limited class given priority , taxes for which a return was not filed more than one year before bankruptcy , or which ...
... continue the pattern of eroding the incentive for voluntary tax payment . All taxes are dischargeable , except for the limited class given priority , taxes for which a return was not filed more than one year before bankruptcy , or which ...
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administration amended amount applicable appointment assets bank bankrupt Bankruptcy Act Bankruptcy Commission bankruptcy court bankruptcy judges bankruptcy laws bankruptcy proceedings basis broker-dealer BUTLER cancellation CCH Fed CFTC Chapter XI clearing house clearing member Commission Bill Commission's committee commodity Congress ConRail corporation creditors debt debtor deductions deposit discharge DRINAN EDWARDS effect employee Exchange exemption filed futures commission merchant futures contract Government income indebtedness interest Internal Revenue Code Internal Revenue Service investors involved Judges bill KLEE legislation liquidation loss carryovers margin calls ment payment petition present law prior priority problem proposed section protection railroad reorganization result rule ruptcy Section 60e section 77 secured creditors security holders segregation Service setoff single and separate SIPA SIPC stockbroker supra tax benefit tax claims tax liability tax lien taxable taxpayer tion trades or contracts transactions transfer trustee trustee in bankruptcy wages
Populāri fragmenti
1957. lappuse - The net proceeds of the partnership property shall be appropriated to the payment of the partnership debts, and the net proceeds of the individual estate of each partner to the payment of his individual debts. Should any surplus remain of the property of any partner after paying his individual debts, such surplus shall be added to the partnership assets and be applied to the payment of the partnership debts.
2415. lappuse - Commission shall have exclusive jurisdiction, except to the extent otherwise provided in subparagraph (B) of this paragraph, with respect to accounts, agreements (including any transaction which is of the character of, or is commonly known to the trade as, an "option...
1982. lappuse - Act provides that no gain or loss shall be recognized if, in pursuance of a plan of reorganization, stock or securities in a corporation a party to a reorganization...
1974. lappuse - Act of 1932, and any amendments thereto unless specifically providing to the contrary, shall not apply to the issuance, transfer, or exchange of securities or the making or delivery of conveyances to make effective any plan of reorganization confirmed under the provisions of this section.
2384. lappuse - Where such contract is made by or through a member of a board of trade which has been designated by the Secretary of Agriculture as a
2389. lappuse - ... or acceptance of orders, accepts any money, securities, or property (or extends credit in lieu thereof) to margin, guarantee, or secure any trades or contracts that result or may result therefrom.
2579. lappuse - ... (d) The debtor, after a petition is filed as provided in subsection (a), shall file a plan of reorganization within six months of the entry of the order by the judge approving the petition as properly filed, or if heretofore approved, then within six months of the effective date of...
1980. lappuse - Subsection (a) shall apply if the redemption is of stock issued by a railroad corporation (as defined in section 77 (m> of the Bankruptcy Act, as amended) pursuant to a plan of reorganization under section 77 of the Bankruptcy Act.
1969. lappuse - State or political subdivision thereof, but has not paid over; but a discharge shall not be a bar to any remedies available under applicable law to the United States or to any State or any subdivision thereof, against the exemption of the bankrupt allowed by law and duly set apart to him under this Act; And provided further, that a discharge in bankruptcy shall not release or affect any tax lien...
2615. lappuse - carrier" includes any express company, sleepingcar company, carrier by railroad, subject to the Interstate Commerce Act, and any company which is directly or indirectly owned or controlled by or under common control with any carrier by railroad and which...