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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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Individual Income Tax Provisions of the Internal Revenue Code (second ...

United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 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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Individual Income Tax Provisions of the Internal Revenue Code: Applicable to ...

United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 385 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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Code of Federal Regulations: Containing a Codification of Documents of ...

1979
...receiving such other property or money does not distribute it in pursuance of the plan of reorganiza tion. the gain. if any, to the corporation shall be recognized,...property so received, which is not so distributed. (2) Loss. If subsection (a) would apply to an exchange but for the fact that the property received...
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The Code of Federal Regulations of the United States of America

1969
...exchange, but (B) If the corporation receiving such other property or money does not distribute tt in pursuance of the plan of reorganization, the gain,...such money and the fair market value of such other property eo received, which Is not so distributed. (b) Exchanges by security holders (1) In general....
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Internal Revenue Bulletin: Cumulative bulletin

United States. Internal Revenue Service, United States. Bureau of Internal Revenue - 1961
...the plan of reorganization, no gain to the corporation shall be recognized from the exchange, but (B) If the corporation receiving such other property or...property so received, which is not so distributed. (3) Loss FROM EXCHANGES NOT SOLELY IN KIND. If an exchange would be within the provisions of paragraph...
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Wisconsin Session Laws, Volume 1

Wisconsin - 1955
...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. (b) Loss. If sub. (1) would apply to an exchange but for the fact that the property received in exchange...
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The Laws of Wisconsin, Volume 1

Wisconsin - 1955
...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. (b) Loss. If sub. (1) would apply to an exchange but for the fact that the property received in exchange...
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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 - 1148 pages
...the plan of reorganization, no gain to the corporation shall be recognized from the exchange, but (B) 831 shall not be determined hi the manner provided in part I of subchapter N (relating t (3) Loss FROM EXCHANGE NOT SOLELY IN KIND. If an exchange would be within the provisions of paragraph...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1961
...the plan of reorganization, no gain to the corporation shall be recognized from the exchange, but (B) If the corporation receiving such other property or...market value of such other property so received, which la not so distributed. (b) Exchanges by security holders (1) In general. No gain or loss shall...
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The Code of Federal Regulations of the United States of America

1966
...exchange, but (B) If the corporation receiving such other property or money does not distribute it ha pursuance of the plan of reorganization, the gain,...property so received, which Is not so distributed. (2) Loss. If subsection (a) would apply to an exchange but for the fact that the property received...
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