Legislative History of H.R. 8363: 88th Congress, the Revenue Act of 1964, Public Law 88-272... |
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Common terms and phrases
50 percent 78 STAT adjusted basis adjusted class adjusted gross income allowed amended by striking amended to read Association base period beginning after December capital loss class B capital component member computed controlled group December 31 delegate depreciation determined distribution election employee end thereof estate tax exceed excess exclusion extent fair market value Favors proposal filed group of corporations holding company income included income tax individual inserting in lieu Internal Revenue Code itemized deductions lieu thereof months Opposed to proposal option is granted option price ordinary income paid paragraph payments personal holding company present law purchase purposes rate reduction read as follows regulations prescribed relating retain existing law royalties sale or exchange Secretary share shareholder SPECIAL RULES spouse standard deduction subchapter subparagraph subsection surtax exemption tax imposed tax rate taxable income taxable years beginning taxpayer term thereof the following tion transfer treated
Popular passages
Page 125 - (1) Parent-subsidiary controlled group. — One or more chains of corporations connected through stock ownership with a common parent corporation if — "(A) stock possessing at least 80 percent of the total combined voting power of all classes of stock entitled to vote or at least 80 percent of the total value of shares of all classes of stock of each of the corporations, except the common parent corporation, is owned ( within the meaning of subsection (d)(1)) by one or more of the other corporations...
Page 128 - Options. If any person has an option to acquire stock, such stock shall be considered as owned by such person. For purposes of this paragraph, an option to acquire such an option, and each one of a series of such options, shall be considered as an option to acquire such stock.
Page 1128 - Amounts received as compensation (however designated and from whomsoever received) for the use of, or right to use, property of the corporation in any case where, at any time during the taxable year, 25 percent or more in value of the outstanding stock of the corporation is owned, directly or indirectly, by or for an individual entitled to the use of the property; whether such right is obtained directly from the corporation or by means of a sublease or other arrangement.
Page 1154 - However, if property used in a trade or business or held for the production of income...
Page 224 - For the diagnosis, cure, mitigation, treatment, or prevention of disease, or for the purpose of affecting any structure or function of the body (including amounts paid for accident or health insurance) , or (B) For transportation primarily for and essential to medical care referred to in subparagraph (A).
Page 119 - States, by a public service or public utility commission or other similar body of the District of Columbia or of any State or political subdivision thereof, or by a foreign country or an agency or instrumentality or political subdivision thereof.
Page 77 - Stock owned, directly or indirectly, by or for a corporation, partnership, estate, or trust shall be considered as being owned proportionately by its shareholders, partners, or beneficiaries.
Page 62 - In exchange solely for all or a part of its voting stock (or In exchange solely for all or a part of the voting stock of a corporation which Is In control of the acquiring corporation...
Page 91 - ... an individual shall be considered as owning the stock owned, directly or indirectly, by or for his family or by or for his partner.
Page 1154 - ... any other consistent method productive of an annual allowance which, when added to all allowances for the period commencing with the taxpayer's use of the property and including the taxable year, does not, during the first two-thirds of the useful life of the property...