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.
2442. lappuse
... tion plus elimination of the major relief provisions would place tax- payers of equal income on the same tax basis . This would substitute a simpler and fairer presentation of our actual rate structure for the present misleading pattern ...
... tion plus elimination of the major relief provisions would place tax- payers of equal income on the same tax basis . This would substitute a simpler and fairer presentation of our actual rate structure for the present misleading pattern ...
2463. lappuse
... tion at the time of the distribution would qualify for a dividends received deduction under section 245 , in which case subparagraph ( B ) shall apply to the distribution . " ( b ) BASIS OF PROPERTY RECEIVED . - Section 301 ( d ) is ...
... tion at the time of the distribution would qualify for a dividends received deduction under section 245 , in which case subparagraph ( B ) shall apply to the distribution . " ( b ) BASIS OF PROPERTY RECEIVED . - Section 301 ( d ) is ...
2468. lappuse
... tion shall include in all events ( but shall not be limited to ) any unconditional obligation of a corporation to pay on demand or on or before a specified and not unreasonably distant date a sum certain in money incurred upon a ...
... tion shall include in all events ( but shall not be limited to ) any unconditional obligation of a corporation to pay on demand or on or before a specified and not unreasonably distant date a sum certain in money incurred upon a ...
2478. lappuse
... tion but which results in a gift , see section 2501 and following . " ( 4 ) For special rule in the case of an exchange described in this sec- tion but which has the effect of the payment of compensation by the corporation or by a ...
... tion but which results in a gift , see section 2501 and following . " ( 4 ) For special rule in the case of an exchange described in this sec- tion but which has the effect of the payment of compensation by the corporation or by a ...
2480. lappuse
... tion had no assets other than stock or securities in the controlled cor- porations and each of the controlled corporations is engaged immediately after the distribution in active business within the meaning of sec- tion 346 ( d ) ...
... tion had no assets other than stock or securities in the controlled cor- porations and each of the controlled corporations is engaged immediately after the distribution in active business within the meaning of sec- tion 346 ( d ) ...
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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...