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" 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... "
Federal Income, Estate and Gift Tax Laws, Correlated - Page 227
by United States, Walter Elbert Barton - 1944 - 1242 pages
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Regulations 86 Relating to the Income Tax Under the Revenue Act of 1934

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 466 pages
...be recognized from the exchange, but (2) If the corporation receiving such other property or mone>7 does not distribute it in pursuance of the plan of...such money and the fair market Value of such other properly so received, which is not so distributed. (e) loss from exchanges not solely in kind. ...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 296

United States. Supreme Court - 1936
...of the plan of reorganization, no gain to the corporation shall be recognized from the exchange, but "(2) If the corporation receiving such other property...property so received, which is not so distributed. "(h) As used in this section and sections 201 and 204 "(1) The term 'reorganization' means (A)...
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United States Statutes at Large

United States. Department of State - 1939
...of the plan of reorganization, no gain to the corporation shall be recognized from the exchange, but (2) If the corporation receiving such other property...property so received, which is not so distributed. (e) Loss FROM EXCHANGES Nor SOLELY IN KIND. If an exchange would be within the provisions of subsection...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 302

United States. Supreme Court - 1938
...of the plan of reorganization, no gain to the corporation shall be recognized from the exchange, but "(2) If the corporation receiving such other property...property so received, which is not so distributed." 609 Opinion of the Court. result that liability of petitioner for a tax on the amount of gain could...
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Comparison of the Revenue Acts of 1936 and 1938, Volume 36

United States, United States. Congress. House. Committee on Ways and Means - 1938 - 336 pages
...of the plan of reorganization, no gain to the corporation shall be recognized from the exchange, but (2) If the corporation receiving such other property...property so received, which is not so distributed. 85 (e) Loss FROM EXCHANGES NOT SOLELY IN KIND. If an exchange would be within the provisions of...
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Codification of Internal Revenue Laws, ... Published Pursuant to Section ...

United States - 1938 - 628 pages
...of the plan of reorganization, no gain to the corporation shall be recognized from the exchange, but (2) If the corporation receiving such other property...property so received, which is not so distributed. (e) Loss FROM EXCHANGES Nor SOLELY IN KIND. If an exchange would be within the provisions of subsection...
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The Code of Federal Regulations of the United States of America Having ...

1939
...of the plan of reorganization, no gain to the corporation shall be recognized from the exchange, but * SECTION 35. CRIMINAL CODE or THE UNITED STATES, AS AMENDED BY THE ACT APPROVED (e) Loss from exchanges not solely in kind. If an exchange would be within the provisions of subsection...
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The Code of Federal Regulations of the United States of America Having ...

1939
...plan of reorganization, no gain to the corporation shall be recognized from the exchange, but (2) 1f the corporation receiving such other property or money...property so received, which is not so distributed. (e) Loss from exchanges not solely in kind. 1f an exchange would be within the provisions of subsection...
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United States Code: Containing the General and Permanent Laws of the United ...

United States - 1953
...of the plan of reorganization, no gain to the corporation shall be recognized from the exchange, but (2) If the corporation receiving such other property...property so received, which is not so distributed. (e) Loss from exchanges not solely in kind. If an exchange would be within the provisions of subsection...
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Individual Income Tax Provisions of the Internal Revenue Code: Applicable to ...

United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 312 pages
...of the plan of reorganization, no gain to the corporation shall be recognized from the exchange, but (2) If the corporation receiving such other property...property so received, which is not so distributed. SEC. 144. PAYMENT OF CORPORATION INCOME TAX AT SOURCE. In the case of foreign corporations subject to taxation...
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