 | 1940 - 1806 pages
...unless, prior to such exchange, it has been established to the satisfaction of the Commissioner that such urance on the life of the grantor (except policies...Irrevocably payable for the purposes and In the manne § 9.112 (i)-l Reorganization with, or transfer of property to, a foreign corporation. A foreign corporation... | |
 | United States - 1953 - 1744 pages
...unless, prior to such exchange, it has been established to the satisfaction of the Commissioner that such ount of gross premiums written on insurance contracts during the * the taxabl (j) Installment obligations. For nonrecognition of gain or loss In the case of Installment obligations,... | |
 | United States. Internal Revenue Service - 1937 - 874 pages
...or a corporation a party to an exchange in liquidation to which a tax-free liquidation distribution may be made, unless, prior to the transfer or exchange,...principal purposes the avoidance of Federal income taxes. • ,• Paragraph (c) of article 113 (a) (5)-l, relating to basis of property acquired by bequest,... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 pages
...unless, prior to such exchange, it has been established to the satisfaction of the Commissioner that such exchange is not in pursuance of a plan having as one...principal purposes the avoidance of Federal income taxes. 61397—44 3 51 (j) INSTALLMENT OBLIGATIONS. — For nonrecognition of gain or loss in the case of... | |
 | United States, Walter Elbert Barton - 1944 - 1286 pages
...unless, prior to such exchange, it has been established to the satisfaction of the Commissioner that such exchange is not in pursuance of a plan having as one...principal purposes the avoidance of Federal income taxes. Sec. 112. (j) Installment obligations. — For nonrecognition of gain or loss in the case of Installment... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...unless, prior to such exchange, it has been established to the satisfaction of the Commissioner that such exchange is not in pursuance of a plan having as one...principal purposes the avoidance of Federal income taxes. (j) INSTALLMENT OBLIGATIONS. — For nonrectognition of gain or loss in the case of installment obligations,... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 pages
...unless, prior to such exchange, it has been established to the satisfaction of the Commissioner that such exchange is not in pursuance of a plan having as one...principal purposes the avoidance of Federal income taxes. (j) INSTALLMENT OBLIGATIONS. — For nonrectognition of gain or loss in the case of installment obligations,... | |
 | 1949 - 776 pages
...been established to the satisfaction of the Commissioner that such transfer, exchange, or liquidation is not in pursuance of a plan having as one of its...income taxes. The term "Federal Income taxes" includes (1) the excess-profits tax on the net income of a corporation referred to in section 106 of the Revenue... | |
 | 2002 - 840 pages
...though it is made subject to a condition that, if there is a failure to obtain a determination that the exchange is not in pursuance of a plan having as one...purposes the avoidance of Federal income taxes, the transaction will not be consummated and to the extent possible the assets transferred will be returned.... | |
 | 1989 - 596 pages
...though it is made subject to a condition that, if there is a failure to obtain a determination that the exchange is not in pursuance of a plan having as one...purposes the avoidance of Federal income taxes, the transaction will not be consummated and to the extent possible the assets transferred will be returned.... | |
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... it has been established to the satisfaction of the Secretary or his delegate that such exchange is not in pursuance of a plan having as one of its principal purposes the avoidance of Federal income taxes. 
