 | United States - 1965 - 1110 pages
...distribution or exchange to which section 355 (or so much of section 356 as relates to section 355) applies, proper allocation with respect to the earnings and...made under regulations prescribed by the Secretary or his delegate. (j) Distribution of proceeds of loan insured by the United States. (1) In general. If... | |
 | 1960 - 1764 pages
...distribution or exchange to which section 355 (or so much of section 356 as relates to section 355) applies, proper allocation with respect to the earnings and...made under regulations prescribed by the Secretary or his delegate. (J) Distribution of proceeds of loan insured by the United States — (1) In general.... | |
 | 1970 - 868 pages
...bank holding corporation under section 1101 (a) (1) or (b) (1) of stock In a controlled corporation, proper allocation with respect to the earnings and...distributing corporation and the controlled corporation shall be made under regulations prescribed by the Secretary or his delegate. (2) Exchanges described... | |
 | United States. Internal Revenue Service - 1962 - 1090 pages
...bank holding corporation under section 1101 (a) (1) or (b) (1) of stock in a controlled corporation, proper allocation with respect to the earnings and...distributing corporation and the controlled corporation shall be made under regulations prescribed by the Secretary or his delegate. (2) EXCHANGES DESCRIBED... | |
 | Wisconsin - 1955 - 890 pages
...distribution or exchange to which s. 71.355 (or so much of s. 71.356 as relates to s. 71.355) applies, proper allocation with respect to the earnings and...corporation (or corporations) shall be made under rules prescribed by the department of taxation. by any agency or instrumentality thereof), and the... | |
 | Wisconsin - 1955 - 850 pages
...distribution or exchange to which s. 71.355 (or so much of s. 71.356 as relates to s. 71.355) applies, proper allocation with respect to the earnings and...corporation (or corporations) shall be made under rules prescribed by the department of taxation. by any agency or instrumentality thereof) , and the... | |
 | United States. Congress. Senate. Committee on Banking and Currency - 1955 - 684 pages
...bank holding corporation under section 1101 (a) (1) or (b) (1) of stock in a controlled corporation, proper allocation with respect to the earnings and...distributing corporation and the controlled corporation shall be made under regulations prescribed by the Secretary or his delegate. "(2) EXCHANGES DESCRIBED... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1955 - 152 pages
...Where there is a corporate separation, such as a spinoff or splitup, proper allocation is to be made with respect to the earnings and profits of the distributing...corporation and the controlled corporation or corporations in accordance with regulations. Where property is distributed at a time when there is outstanding a... | |
 | United States Congress. House. Banking and Currency Committee - 1958 - 908 pages
...bank holding corporation under section 1101 (a) (1) or (b) (1) of stock in a controlled corporation, proper allocation with respect to the earnings and...distributing corporation and the controlled corporation shall be made under regulations prescribed by the Secretary or his delegate. "(2) EXCHANGES DKscRiBED... | |
 | United States. Congress. House. Committee on Ways and Means - 1959 - 1064 pages
...received by the transferor as well as its other properties must be distributed in pursuance of the plan of reorganization. Under the revised reorganization provisions...made under regulations prescribed by the Secretary or his delegate, section 381 excludes such corporate divisions •from its application. If a transferee... | |
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Included as a dividend in the gross income of the shareholders. (1) Allocation in certain corporate separations. In the case of a distribution or exchange to which section 355 (or so much of section 356 as relates to section 355) applies, proper allocation... 
