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" If before the transfer it has been established to the satisfaction of the Commissioner that the transfer is not in pursuance of a plan having as one of its principal purposes the avoidance of Federal income taxes. "
General Explanation of the Tax Reform Act of 1976: (H.R. 10612, 94th ... - Page 226
by United States. Congress. Joint Committee on Taxation - 1976 - 682 pages
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Regulations 77 Relating to the Income Tax Under the Revenue Act of 1932

United States. Bureau of Internal Revenue - 1933 - 452 pages
...103; or (b) if prior to the transfer it has been established to the satisfaction of the Commissioner that the transfer is not in pursuance of a plan having...principal purposes the avoidance of Federal income taxes. Whether a transfer of stock or securities is in pursuance of a plan having as one of its principal...
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Regulations 86 Relating to the Income Tax Under the Revenue Act of 1934

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 pages
...103; or (6) if prior to the transfer it has been established to the satisfaction of the Commissioner that the transfer is not in pursuance of a plan having...principal purposes the avoidance of Federal income taxes. Whether a transfer of stock or securities is in pursuance of a plan having as one of its principal...
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Regulations 94 Relating to the Income Tax Under the Revenue Act of 1936

United States. Internal Revenue Service - 1936 - 604 pages
...103 ; or (6) if prior to the transfer it has been established to the satisfaction of the Commissioner that the transfer is not in pursuance of a plan having...principal purposes the avoidance of Federal income taxes. Whether a transfer of stock or securities is in pursuance of a plan having as one of its principal...
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Comparison of the Revenue Acts of 1934 and 1936

United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 pages
...to such exchange, it has been established to the satisfaction of the Commissioner that such exchange is not in pursuance of a plan having as one of its...principal purposes the avoidance of Federal income taxes. NOTE. — Section 110 (d) of the Eevenue Act of 1935, approved August 30, 1935, amended the above subsection...
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Legislative Calendar, Volume 53, Part 1

United States. Congress. Senate. Committee on Finance - 1939 - 780 pages
...if prior to the transfer it has been established to the satisfaction of the Commissioner that such transfer is not in pursuance of a plan having as one...principal purposes the avoidance of Federal income taxes. SEC. 1252. DEFINITION OF "FOREIGN TRUST." A trust shall be considered a foreign trust within the meaning...
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Codification of Internal Revenue Laws, ... Published Pursuant to Section ...

United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 pages
...if prior to the transfer it has been established to the satisfaction of the Commissioner that such transfer is not in pursuance of a plan having as one...principal purposes the avoidance of Federal income taxes. SEC. 1252. DEFINITION OF "FOREIGN TRUST." A trust shall be considered a foreign trust within the meaning...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 304

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1938 - 756 pages
..."it has been established to the satisfaction of the Commissioner that such exchange or distribution is not in pursuance of a plan having as one of its...principal purposes the avoidance of Federal income taxes." 81638' — .'is 19 Opinion of the Court. 304 US ard or formula is specified to guide the Commissioner...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 304

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1938 - 688 pages
..."it has been established to the satisfaction of the Commissioner that such exchange or distribution is not in pursuance of a plan having as one of its...principal purposes the avoidance of Federal income taxes." Opinion of the Court. 304 US ard or formula is specified to guide the Commissioner in assessing, or...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 304

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1938 - 678 pages
..."it has been established to the satisfaction of the Commissioner that such exchange or distribution is not in pursuance of a plan having as one of its...principal purposes the avoidance of Federal income taxes." Opinion of the Court. 304 US ard or formula is specified to guide the Commissioner in assessing, or...
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The Code of Federal Regulations of the United States of America Having ...

1939 - 1030 pages
...it has been established to the satisfaction of the Commissioner that such exchange or distribution is not in pursuance of a plan having as one of its...principal purposes the avoidance of Federal income taxes : (a) Any of the exchanges described in § 3.113 (a) (12)-4 (c) or any of the exchanges which would...
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