 | 1959 - 1338 pages
...such exchange. It has been established to the satisfaction of the Secretary or his delegate that such s granted; and (B) Such option by Its terms is not...such individual otherwise than by will or the laws For purposes of this section, any distribution described In section 355 (or so much of section 356... | |
 | 1969 - 276 pages
...such exchange, 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...principal purposes the avoidance of Federal income taxes. For purposes of this section, any distribution described in section 355 (or so much of section 356... | |
 | 1967 - 548 pages
...no gain is recognized as a result of a determination by the Commissioner under section 367 that the exchange is not in pursuance of a plan having as one...principal purposes the avoidance of Federal income taxes, then no amount is includible in the gross income of such person as a dividend under section 1248 (a).... | |
 | 1968 - 728 pages
...no gain is recognized as a result of a determination by the Commissioner under section 367 that the exchange is not in pursuance of a plan having as one...principal purposes the avoidance of Federal income taxes, then no amount is includible In the gross income of such person as a dividend under section 1248 (a).... | |
 | 1973 - 296 pages
...such exchange, 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...principal purposes the avoidance of Federal income taxes. For purposes of this section, any distribution described in section 355 (or so much of section 356... | |
 | 1971 - 782 pages
...no gain is recognized as a result of a determination by the Commissioner under section 367 that the exchange is not in pursuance of a plan having as one...principal purposes the avoidance of Federal income taxes, then no amount is includible in the gross income of such person as a dividend under section 1248 (a).... | |
 | 1967 - 280 pages
...such exchange, 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...principal purposes the avoidance of Federal income taxes. For purposes of this section, any distribution described in section 355 (or so much of section 356... | |
 | United States. Congress. Senate. Committee on Finance - 1969 - 1458 pages
...prior to the transaction the Secretary of the Treasury or his delegate determines that the transaction "is not in pursuance of a plan having as one of its...purposes the avoidance of Federal income taxes . " The Secretary of the Treasury or his delegate should be given statutory authority to make a determination... | |
 | 1966 - 272 pages
...such exchange, 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...principal purposes the avoidance of Federal income taxes. For purposes of this section, any distribution described in section 355 (or so much of section 356... | |
 | 1970 - 280 pages
...such exchange, 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...principal purposes the avoidance of Federal income taxes. For purposes of this section, any distribution described in section 355 (or so much of section 356... | |
| |
... 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. 
