 | United States - 1988 - 1290 lapas
...to active business [See main edition for text о/Ш] (2) Definition For purposes of paragraph (1), a corporation shall be treated as engaged in the active conduct of a trade or business if and only if— [See main edition for text of (A) to (O1 (D) control of a corporation... | |
 | 1998 - 514 lapas
...— (i) In general. For purposes of section 355(b), a corporation shall be treated as engaged in the "active conduct of a trade or business" immediately...corporation shall be treated as engaged in a trade §1.355.4 or business immediately after the distribution if a specific group of activities are being... | |
 | 1998 - 512 lapas
...distribution— (I) In general. For purposes of section 365(b), a corporation shall be treated as engaged in the "active conduct of a trade or business" immediately...and limitations described In paragraph (b)(2)(ii), (ill), and (iv) of this section. (11) Trade or business. A corporation shall be treated as engaged... | |
 | 1989 - 568 lapas
...distribution— (i) In general For purposes of section 35S(b), a corporation shall be treated as engaged in the "active conduct of a trade or business" immediately...requirements and limitations described in paragraph (b)(2) (ii), (ill), and (iv) of this section. (ii) Trade or business. A corporation shall be treated... | |
 | 1994 - 480 lapas
...— (i) In general. For purposes of section 355(b), a corporation shall be treated as engaged in the "active conduct of a trade or business" immediately...requirements and limitations described in paragraph (bX2) (ii), (iii), and (iv) of this section. (ii) Trade or business. A corporation shall be treated... | |
 | 2001 - 580 lapas
...trade or business. (2) Active conduct of a trade or business immediately after distribution — (i) In general. For purposes of section 355(b), a corporation...be treated as engaged in the "active conduct of a trade or business" immediately after the distribution if the assets and activities of the corporation... | |
 | 2002 - 596 lapas
...— (i) In general. For purposes of section 355(b), a corporation shall be treated as engaged in the "active conduct of a trade or business" immediately...after the distribution if the assets and activities of 26 CFR Ch. I (4-1-02 Edition) the corporation satisfy the requirements and limitations described in... | |
 | 1959 - 1584 lapas
...distribution In the active conduct of a trade or business. (2) Definition. For purposes of paragraph (1) , a corporation shall be treated as engaged in the active conduct of a trade or business if and only if — (A) It Is engaged In the active conduct of a trade or business,... | |
 | 1975 - 324 lapas
...distribution in the active conduct of a trade or business. (2) Definition. For purposes of paragraph (1), a corporation shall be treated as engaged in the active conduct of a trade or business if and only if — (A) it is engaged in the active conduct of a trade or business,... | |
 | Wisconsin - 1955 - 850 lapas
...distribution in the active conduct of a trade or business. (b) Definition. For the purposes of par. (a), a corporation shall be treated as engaged in the active conduct of a trade or business if and only if: 1. It is engaged in the active conduct of a trade or business, or... | |
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Immediately after the distribution in the active conduct of a trade or business. (2) Definition. For purposes of paragraph (1), a corporation shall be treated as engaged in the active conduct of a trade or business... 
