General Revenue Revision: Hearings Before the Committee on Ways and Means, House of Representatives, Eighty-fifth Congress, Second Session, on Topics Pertaining to the General Revision of the Internal Revenue Code ...
U.S. Government Printing Office, 1958 - 3588 lappuses
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acquired additional adjusted advisory group allowed amended amount apply assets Association attributable basis believe beneficiary benefit bill capital carryover cash CHAIRMAN charitable committee Congress consideration considered continue corporation corpus cost deduction determining distribution dividend effect election example exchange existing extent fact Federal funds further gain give Government included income income tax increase individual interest Internal Revenue Code investment investment companies issue legislation limited liquidation loss matter means million municipal bonds operating ordinary paid paragraph partnership payment percent period permit person possible present problem proposed provisions question rates reason received recommendations referred regulations relating reorganization respect result rule securities share shareholders situation statement statute subchapter subsection substantial taxable taxation taxpayer tion transaction transfer treated treatment trust
2470. lappuse - In the case of a series of transactions, the date of the last such transaction) ; and (B) stock of the distributing corporation possessing at least 80 percent of the total combined voting power of all classes of stock entitled to vote, and at least 80 percent of the total number of shares of all other classes of stock (except nonvoting stock which is limited and preferred as to dividends...
2846. lappuse - No gain or loss shall be recognized if property is transferred to a corporation by one or more persons solely in exchange for stock or securities In such corporation, and immediately after the exchange such person or persons are in control of the corporation...
2476. lappuse - No gain or loss shall be recognized if stock or securities in a corporation a party to a reorganization are, in pursuance of the plan of reorganization, exchanged solely for stock or securities in such corporation or in another corporation a party to the reorganization.
2532. lappuse - ... (A) a taxpayer whose personal efforts created such property, or (B) a taxpayer in whose hands the basis of such property is determined, for the purpose of determining gain from a sale or exchange, in whole or in part by reference to the basis of such property in the hands of the person whose personal efforts created such property...
2495. lappuse - Except as otherwise expressly provided, whenever in this Act an amendment or repeal is expressed In terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1954.
2481. lappuse - ... exchange to which section 355 (or so much of section 356 as relates to section 355...
2477. lappuse - ... it is established to the satisfaction of the Secretary or his delegate that the retention by the distributing corporation of stock (or stock and securities) in the controlled corporation was not In pursuance of a plan having as one of its principal purposes the avoidance of Federal Income tax...
2861. lappuse - This section shall not apply to property which constitutes a right to receive an item of income in respect of a decedent under section 691.
2706. lappuse - The taxable income of an estate or trust shall be computed in the same manner as in the case of an individual, except as otherwise provided in this part. The tax shall be computed on such taxable income and shall be paid by the fiduciary.
2536. lappuse - The common parent corporation owns directly stock possessing at least 80 percent of the voting power of all classes of stock and at least 80 percent of each class of the nonvoting stock of at least one of the other Includlble corporations. As used in this subsection, the term "stock" does not include nonvoting stock which is limited and preferred as to dividends. (3) The term "affiliated group...