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" ... it has been established to the satisfaction of the Secretary or his delegate that such exchange is not in pursuance of a plan having as one of its principal purposes the avoidance of Federal income taxes. "
Regulations 86 Relating to the Income Tax Under the Revenue Act of 1934 - Page 174
by United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 466 pages
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Regulations 77 Relating to the Income Tax Under the Revenue Act of 1932

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1933 - 423 pages
...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 of its...principal purposes the avoidance of Federal income taxes. SEC. 903. DEFINITION OF "FOREIGN TRUST". A trust shall be considered a foreign trust within the meaning...
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Regulations 94 Relating to the Income Tax Under the Revenue Act of 1936

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1936 - 566 pages
...unless, prior 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...principal purposes the avoidance of Federal income taxes. ART. 112(i)-l. Reorganization with, or transfer of property to, a foreign corporation. A foreign...
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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 - 290 pages
...unless, prior 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...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
...unless, prior 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...principal purposes the avoidance of Federal income taxes. (j) INSTALLMENT OBLIGATIONS. For nonrecognition of gain or loss in the case of Installment obligations,...
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Codification of Internal Revenue Laws, ... Published Pursuant to Section ...

United States - 1938 - 628 pages
...unless, prior 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...principal purposes the avoidance of Federal income taxes. SEC. 113. ADJUSTED BASIS FOR DETERMINING GAIN OR LOSS. (a) BASIS (UNADJUSTED) OF PROPERTY. The...
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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
..."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 - 1938
..."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
..."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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The Code of Federal Regulations of the United States of America Having ...

1939
...unless, prior 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...principal purposes the avoidance of Federal income taxes. Page 264 *tFor statutory and source citations, see note to 3.1-1. 3.112 (i)-l Reorganization with,...
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The Code of Federal Regulations of the United States of America Having ...

1939
...unless, prior to such exchange, it has been established to the satisfaction of the Commissioner that such urance on the life of the grantor (except policies...Irrevocably payable for the purposes and In the manne 9.112 (i)-l Reorganization with, or transfer of property to, a foreign corporation. A foreign corporation...
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