The Code of Federal Regulations of the United States of America

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U.S. Government Printing Office, 1973
The Code of Federal Regulations is the codification of the general and permanent rules published in the Federal Register by the executive departments and agencies of the Federal Government.
 

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Page 80 - Stock of the distributing corporation possessing at least 80 percent of the total combined voting power of all classes of stock entitled to vote, and at least 80 percent of the total number of shares of all other classes of stock (except nonvotIng stock which is limited and preferred as to dividends...
Page 252 - ... Commodities), Department of Agriculture XII Statistical Reporting Service (Agricultural Statistics), Department of Agriculture XIV Commodity Credit Corporation, Department of Agriculture XV Foreign Agricultural Service, Department of Agriculture XVI Consumer and Marketing Service (Food Stamp Program), Department of Agriculture XVII...
Page 254 - Title 22 — Foreign Relations I Department of State II Agency for International Development, Department of State III Peace Corps IV International Joint Commission, United States and Canada V United States Information Agency VI United States Arms Control and Disarmament Agency Title 23— Highways...
Page 119 - In exchange consists not only of property permitted by such paragraph to be received without the recognition of gain, but also of other property or money, then the gain, If any, to the recipient shall be recognized, but In an amount not In excess of the sum of such money and the fair market value of such other property.
Page 119 - If It were not for the fact that the property received In exchange consists not only of property permitted by such paragraph to be received without the recognition of gain, but also of other property or money...
Page 137 - If the corporation receiving such other property or money does not distribute It In pursuance of the plan of reorganization, the gain. If any, to the corporation shall be recognized, but In an amount not In excess of the sum of such money and the fair market value of such other property so received, which Is not so distributed.
Page 66 - ... possessing at least 80 percent of the total combined voting power of all classes of stock entitled to vote and the owner of at least 80 percent of the total number of shares of all other classes of stock (except nonvoting stock which is limited and preferred as to dividends...
Page 93 - ... formed or availed of, with a view to— (A) the sale or exchange of stock by its shareholders (whether in liquidation or otherwise), or a distribution to its shareholders, before the realization by the corporation manufacturing, constructing, producing, or purchasing the property of a substantial part of the taxable income to be derived from such property, and (B) the realization by such shareholders of gain attributable to such property.
Page 141 - Immediately before the acquisition) ; (C) the acquisition by one corporation. 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 61 - 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.

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