 Between members of a family, as defined in paragraph (2) (D); (B) Except in the case of distributions in liquidation, between an individual and a corporation more than 50 per centum in value of the outstanding stock of which is owned, directly or indirectly,...  Reports of the Tax Court of the United States - Page 66by United States. Tax Court - 1962Full view - About this book
 | United States. Board of Tax Appeals - 1942 - 1324 pages
...a family, as defined In paragraph (2) (D) ; (B) Except In the case of distributions In liquidation, between an Individual and a corporation more than...directly or Indirectly, by or for such individual ; (C) Except In the case of distributions In liquidation, between two corporations more than 50 per... | |
 | United States. Internal Revenue Service - 1939 - 636 pages
...a family, as defined in paragraph (2) (D); "(B) Except in the case of distributions in liquidation, between an individual and a corporation more than...directly or indirectly, by or for such individual; "(C) Except in the case of distributions in liquidation, between two corporations more than 50 per... | |
 | United States, Walter Elbert Barton - 1944 - 1286 pages
...a familv, as defined in paragraph (2) (П); (B) Except in the case of distributions in liquidation, om the equitable right to the income from (C) Except in the case of distributions in liquidation, between two corporations more than 50 per centum... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 pages
...members of a family, as defined in paragraph (B) Except in the case of distributions in liquidation, between an individual and a corporation more than...directly or indirectly, by or for such individual; (D) Between a grantor and a fiduciary of any trust; (E) Between the fiduciary of a trust and the fiduciary... | |
 | United States. Internal Revenue Service - 1944 - 358 pages
...of distributions in liquidation, between ал individual and a corporation more than 50 percent ia value of the outstanding stock of which is owned, directly or indirectly, D. Between the fiduciary of a truat and the fiduciary of another trust, if the same person is a grantor... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...a family, as defined in paragraph (2) (D); (B) Except in the case of distributions in liquidation, between an individual and a corporation more than...directly or indirectly, by or for such individual; (D) Between a grantor and a fiduciary of any trust; (E) Between the fiduciary of a trust and the fiduciary... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 pages
...a family, as denned in paragraph (2) (D) ; (B) Except in the case of distributions in liquidation, between an individual and a corporation more than...directly or indirectly, by or for such individual; (D) Between a grantor and a fiduciary of any trust; (E) Between the fiduciary of a trust and the fiduciary... | |
 | 1975 - 424 pages
...person Is a grantor of both trusts; (8 ) A fiduciary of a trust and a corporation more than 50 percent In value of the outstanding stock of which Is owned, directly or Indirectly, by or for the trust or by or for a person who Is a grantor of the trust; or (9) A person and an organization... | |
 | 1959 - 1584 pages
...person is a grantor of both trusts; (8 ) A fiduciary of a trust and a corporation more than 50 percent in value of the outstanding stock of which is owned, directly or indirectly, by or for the trust or by or for a person who is a grantor of the trust; or (9) A person and an organization... | |
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