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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1.–5. rezultāts no 100.
2444. lappuse
... deduction , by making an immediate donation of the property . Such abuses would be corrected if the charitable deduction was limited to the donor's basis or the fair market value of the property , whichever is lower . This would also ...
... deduction , by making an immediate donation of the property . Such abuses would be corrected if the charitable deduction was limited to the donor's basis or the fair market value of the property , whichever is lower . This would also ...
2455. lappuse
... deduction is then assured should the market decline . So long as we continue to give preference to long- term capital gain , provision should also be made for taxing as ordinary income that part of the gain represented by past ...
... deduction is then assured should the market decline . So long as we continue to give preference to long- term capital gain , provision should also be made for taxing as ordinary income that part of the gain represented by past ...
2498. lappuse
... deduction is allowed with respect to the distribution in kind . The advisory group does not believe that the statute should be so limited . If property which has appreciated in value is distributed by a corporation which has no earnings ...
... deduction is allowed with respect to the distribution in kind . The advisory group does not believe that the statute should be so limited . If property which has appreciated in value is distributed by a corporation which has no earnings ...
2510. lappuse
... deduction based upon corporate earnings and profits which have not been taxed to him and , at the same time , he is able to keep unchanged his interest in the control and in the future earnings of the corporation . Thus , such ...
... deduction based upon corporate earnings and profits which have not been taxed to him and , at the same time , he is able to keep unchanged his interest in the control and in the future earnings of the corporation . Thus , such ...
2580. lappuse
... deduction by the amount that would be taxed to the donor as ordinary income had he sold the stock at the time he ... deduction section . I might add finally that it seemed to us that the approach of limit- ing the charitable ...
... deduction by the amount that would be taxed to the donor as ordinary income had he sold the stock at the time he ... deduction section . I might add finally that it seemed to us that the approach of limit- ing the charitable ...
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acquiring corporation adjusted basis advisory group recommends American Bar Association amount apply attributable bill capital gain cash CASNER CHAIRMAN collapsible corporation committee Congress corpus decedent deduction distributable net income effect election enactment estate or trust estate tax exemption existing law fair market value Federal FORAND funds gain or loss Government grantor gross income income tax individual interest Internal Revenue Code Internal Revenue Service inventory investor issue legislation limited loss carryover ment million municipal bonds operating loss ordinary income ownership paid paragraph partner partnership payment percent period preferred stock present law problem proposed amendment provisions purposes rates received redemption regulated investment companies reorganization respect result rule sale or exchange section 306 stock securities share shareholders small business statute stock dividends stockholders subchapter subsection subsidiary substantial tax avoidance taxable income taxpayer tion trade or business transaction transfer transferor Treasury treated trust instrument WILBUR D
Populāri fragmenti
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...