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" In a case where a receiver, trustee in bankruptcy, or assignee, by order of a court of competent jurisdiction, by operation of law or otherwise, has possession of or holds title to all or substantially all the property or business of a corporation, whether... "
Statistics of Income, Supplemental Report: Foreign tax credit claimed on ... - Page 62
1961
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Code of Federal Regulations: Containing a Codification of Documents of ...

1961 - 422 pages
...bankruptcy, or assignee, by order of a court of competent jurisdiction, by operation of law or otherwise, has possession of or holds title to all or substantially...property or business of a corporation, whether or not such property or business is being operated, such receiver, trustee, or assignee shall make the return...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1961 - 636 pages
...assignee, by order of a court of competent jurisdiction, by operation of law or otherwise, has possesssion of or holds title to all or substantially all the...property or business of a corporation, whether or not such property or business is being operated, such receiver, trustee, or assignee shall make the return...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1969 - 990 pages
...assignee, by order of a court of competent jurisdiction, by operation of law or otherwise, has possesssion of or holds title to all or substantially all the...property or business of a corporation, whether or not such property or business is being operated, such receiver, trustee, or assignee shall make the return...
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The Code of Federal Regulations of the United States of America

1966 - 276 pages
...or assignee, who, by order of a court of competent jurisdiction, by operation of law or otherwise, has possession of or holds title to all or substantially all the property or business of a corporation, shall make the return of income for such corporation in the same manner and form as corporations are...
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The Code of Federal Regulations of the United States of America

1970 - 360 pages
...bankruptcy, or assignee, by order of a court of competent Jurisdiction, by operation of law or otherwise, has possession of or holds title to all or substantially all the propĀ§301.6013 erty or business of a corporation, whether or not such property or business is being...
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Internal Revenue Bulletin: Cumulative bulletin

United States. Internal Revenue Service - 1963 - 1436 pages
...or assignee, who, by order of a court of competent jurisdiction, by operation of law or otherwise, has possession of or holds title to all or substantially all the property or business of a corporation, shall make the return of income for such corporation in the same manner and form as corporations are...
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Statistics of Income: Corporation Income Tax Returns

United States. Internal Revenue Service - 1970 - 620 pages
...is required if the tax liability is fully satisfied at the source. For exception, see instruction P. If a receiver, trustee in dissolution, trustee in...of or holds title to all or substantially all the properly or business of a corporation, whether or not the property or business is being operated, he...
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Internal Revenue Bulletin

United States. Internal Revenue Service - 1959 - 1390 pages
...or assignee^ who, by order of a court of competent jurisdiction, by operation of law or otherwise, has possession of or holds title to all or substantially all the property or business of a corporation, shall make the return of income for such corporation in the same manner and form as corporations are...
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Internal Revenue Code of 1954, as Amended and in Force on January 3, 1961

United States, United States. Congress. Joint Committee on Internal Revenue Taxation - 1961 - 1208 pages
...bankruptcy, or assignee, by order of a court of competent jurisdiction, by operation of law or otherwise, ol the Federal Home Loan Bank Act, as amended (49 such property or business is being operated, such receiver, trustee, or assignee shall make the return...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1969 - 372 pages
...bankruptcy, or assignee, by order of a court of competent jurisdiction, by operation of law or otherwise, has possession of or holds title to all or substantially...property or business of a corporation, whether or not such property or business is being operated, such receiver, trustee, or assignee shall make the return...
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