 | United States - 1965 - 1110 lapas
...consists of the assets of, a trade or business which has been actively conducted throughout the 5-year period immediately before the distribution, which...which gain or loss was recognized in whole or in part. (2) Immediately after the distribution the liquidating corporation is actively engaged in the conduct... | |
 | 1959 - 1584 lapas
...consists of the assets of, a trade or business which has been actively conducted throughout the 6-year period Immediately before the distribution, which...which gain or loss was recognized In whole or In part. (2) Immediately after the distribution the liquidating corporation is actively engaged in the conduct... | |
 | 2000 - 586 lapas
...those corporations (or a predecessor in interest of any of those corporations) during that five-year period in a transaction in which gain or loss was recognized in whole or in part and which consisted of the acquisition of control of the corporation directly engaged in the trade or business,... | |
 | 1999 - 532 lapas
...those corporations (or a predecessor in interest of any of those corporations) during that five-year period in a transaction in which gain or loss was recognized in whole or in part and which consisted of the acquisition of control of the corporation directly engaged in the trade or business,... | |
 | 2001 - 580 lapas
...(l) Other property. For purposes of section 355(a)(l)(A), stock of a controlled corporation acquired in a transaction in which gain or loss was recognized in whole or in part (other than a transaction described in §1.355-3(b)(4)(iii)) within the five-year period ending on... | |
 | 1994 - 480 lapas
...Edition) actively conducted throughout the five-year period ending on the date of such distribution and was not acquired by the corporation within such period in a transaction in which grain or loss was recognized in whole or in part. A distribution shall be treated as having been made... | |
 | United States. Internal Revenue Service - 1968 - 1034 lapas
...distribution, (C) such trade or business was not acquired within the period described In subparagraph (B) in a transaction In which gain or loss was recognized In whole or in part, and c I 'i control of a corporation which (at the times of acquisition of control) was conducting such... | |
 | United States. Internal Revenue Service - 1962 - 1090 lapas
...or, during that period, was not acquired, directly or indirectly through use of other corporations, in a transaction in which gain or loss was recognized in whole or part. Section 1.355-2 (c) of the Income Tax Regulations provides, in part, that the application of... | |
 | Wisconsin - 1955 - 890 lapas
...consists of the assets of, a trade or business which has been actively conducted throughout the 5-year period immediately before the distribution, which...which gain or loss was recognized in whole or in part. (b) Immediately after the distribution the liquidating corporation is actively engaged in the conduct... | |
 | Wisconsin - 1955 - 850 lapas
...consists of the assets of, a trade or business which has been actively conducted throughout the 5-year period immediately before the distribution, which...which gain or loss was recognized in whole or in part. (b) Immediately after the distribution the liquidating corporation is actively engaged in the conduct... | |
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... 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. 
