 In the hands of the transferor corporation, and the principal purpose for which such acquisition was made Is evasion or avoidance of Federal Income tax by securing the benefit of a deduction, credit, or other allowance which such person or corporation...  Internal Revenue Bulletin: Cumulative bulletin - Page 231by United States. Internal Revenue Service - 1964Full view - About this book
 | United States - 1988 - 1290 pages
...not more than 2 years after the acquisition date, and (D) the principal purpose for such liquidation is the evasion or avoidance of Federal income tax...benefit of a deduction, credit, or other allowance which the acquiring corporation would not otherwise enjoy, then the Secretary may disallow such deduction,... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 pages
...indirectly, control of a corporation * * * and the principal purpose for which such acquisition was made is evasion or avoidance of Federal income * * * tax by...benefit of a deduction, credit, or other allowance which such person * * * would not otherwise enjoy, then such deduction, credit, or other allowance... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...indirectly, control of a corporation * * * and the principal purpose for which such acquisition was made is evasion or avoidance of Federal income * * * tax by...benefit of a deduction, credit, or other allowance which such person * * * would not otherwise enjoy, then such deduction, credit, or other allowance... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 pages
...indirectly, control of a corporation * * * and the principal purpose for which such acquisition was made is evasion or avoidance of Federal income * * * tax by...benefit of a deduction, credit, or other allowance which such person * * * would not otherwise enjoy, then such deduction, credit, or other allowance... | |
 | 1991 - 648 pages
...corporation. In either instance the principal purpose for which the acquisition was made must have been the evasion or avoidance of Federal income tax by...benefit of a deduction, credit, or other allowance which such person, or persons, or corporation, would not otherwise enjoy. If this requirement is satisfied,... | |
 | 1964 - 214 pages
...hands of the transferor corporation, and the principal purpose for which such acquisition was made is evasion or avoidance of Federal Income tax by securing...benefit of a deduction, credit, or other allowance which such person or corporation would not otherwise enjoy, then such deduction, credit, or other allowance... | |
 | 1976 - 460 pages
...hands of the transferor corporation, and the principal purpose for which such acquisition was made is evasion or avoidance of Federal income tax by securing...benefit of a deduction, credit, or other allowance which such person or corporation would not otherwise enjoy, then such deduction, credit, or other allowance... | |
 | 1965 - 624 pages
...hands of the iranefseor corporation, and the prIncipal purpose for which such acquisition was made I¿ evasion or avoidance of Federal Income tax by securing...benefit of a deduction, credit, or other allowance which such person or corporation would not otherwise enjoy, then such deduction, credit, or other allowance... | |
 | 1998 - 672 pages
...corporation. In either Instance the principal purpose for which the acquisition was made must have been the evasion or avoidance of Federal income tax by securing the benefit of a deduction, crédit, or other allowance which such person, or persons, or corporation, would not otherwise enjoy.... | |
 | 1966 - 1826 pages
...the principal purpose for which the acquisition was made must have been the evasion or avoidance oJ Federal income tax by securing the benefit of a deduction, credit, or other allowance which such person, or persons, or corporation, would not otherwise enjoy. If this requirement is satisfied,... | |
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