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" ... by another corporation which during any part of such period was a member of the same group, shall be determined, and the extent to which such gain or loss shall be recognized... "
Regulations 97 Relating to Consolidated Returns of Affiliated Railroad ... - Page 26
by United States. Bureau of Internal Revenue - 1936 - 35 pages
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Laws of the State of New York, Volume 1

New York (State) - 1869 - 1468 pages
...same shall be held, used and enjoyed by the grantee as successor of the grantor iu the same manner and to the same extent and upon the same conditions as if the Flushing and North-side Railroad Company had acquired the said property, rights and franchises under...
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Acts of the Legislature of West Virginia

West Virginia - 1907 - 710 pages
...and it shall have the right to institute condemnation proceedings against the owners thereof in the same manner, to the same extent and upon the same conditions as such power is conferred upon public corporations by chapter forty-two of the code of West Virginia...
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Regulations 74 Relating to the Income Tax Under the Revenue Act of 1928

United States. Internal Revenue Service - 1931 - 502 pages
...determined, and the extent to which such gain or loss shall be recognized shall also be determined, in the same manner, to the same extent, and upon the same conditions as though such corporations had never been affiliated (see sections 111 to 115, inclusive, of the Act,...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 286

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1932 - 762 pages
...1929) shall be allowed as a deduction in computing the consolidated net income of such group in the same manner, to the same extent, and upon the same conditions as if the consolidated income were the income of such corporation; but in no case in which the affiliated status...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 286

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1932 - 720 pages
...1929) shall be allowed as a deduction in computing the consolidated net income of such group in the same manner, to the same extent, and upon the same conditions as if the consolidated income were the income of such corporation; but in no case in which the affiliated status...
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Reports of the U.S. Board of Tax Appeals, Volume 27

United States. Board of Tax Appeals - 1933 - 1616 pages
...* * * shall be allowed as a deduction in computing the consolidated net income of such group in the same manner, to the same extent, and upon the same conditions as if the consolidated income were the income of such corporation. * * » The petitioner contends that under...
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Regulations 89 Relating to Consolidated Returns of Affiliated Railroad ...

United States. Bureau of Internal Revenue, United States. Office of Internal Revenue - 1935 - 114 pages
...such gain or loss shall be recognized and shall be taken into account shall also be determined, in the same manner, to the same extent, and upon the same conditions as though such corporations had never been affiliated (see sections 111 to 115, inclusive, and section...
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Reports of the U.S. Board of Tax Appeals, Volume 31

United States. Board of Tax Appeals - 1935 - 1394 pages
...sustained prior to affiliation and prior to 1929 shall be allowed in computing income of the group for 1929 to the same extent and upon the same conditions as if the group income were the income of the member which had sustained the loss. This means, as we understand...
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The Code of Federal Regulations of the United States of America ..., Book 2

1940 - 1806 pages
...losses sustained during a consolidated return period, to each member of the affiliated group in the same manner, to the same extent and upon the same conditions as if a separate return were filed by such member, except that gain or loss will not be recognized upon sales...
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The Code of Federal Regulations of the United States of America Having ...

1939 - 1030 pages
...such gain or loss shall be recognized ana shall be taken into account shall also be determined, in the same manner, to the same extent, and upon the same conditions as though such corporations had never been affiliated (see sections 111 to 115, inclusive, and section...
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