| United States. Internal Revenue Service - 1963 - 1264 pages
...applicability of one or more of the limitations of section 341 (d) of the Code. Section 337(a) of the Code vidual shall not be allowed, as a deduction from his gross income, any deductio twelve months liquidates, gain or loss from the sale of assets during that period is not recognized.... | |
| United States. Internal Revenue Service - 1979 - 664 pages
...12-month period referred to in section 337 ends. Section 337 (a) of the Internal Revenue Code of 1954 provides that if a corporation adopts a plan of complete liquidation and within the 12-month period beginning on the date of the adoption of such plan all of the assets of the corporation,... | |
| United States. Internal Revenue Service - 1973 - 824 pages
...not as an association taxable as a corporation. Section 337 (a) of the Code states the general rule that, if a corporation adopts a plan of complete liquidation, and within a 12-month period beginning on the date of the adoption of such plan, all of the assets of the corporation... | |
| United States. Tax Court - 1975 - 908 pages
...Central Tablet Manufacturing Co. v. United States, 417 US 673 (1974). Subsection (a) of section 337 provides that if a corporation adopts a plan of complete liquidation and the corporation within the 12-month period beginning on the date of the adoption of the plan disposes... | |
| United States. Internal Revenue Service - 1977
...been earned by X with respect to these contracts. Section 337 (a) of the Code provides, in general, b a 12-month period beginning on the date of the adoption of the plan, all of the assets of the corporation... | |
| United States. Tax Court - 1974 - 862 pages
...Central Tablet Manufacturing Co. v. United States, 417 US 673 (1974). Subsection (a) of section 337 provides that if a corporation adopts a plan of complete liquidation and the corporation within the 12-month period beginning on the date of the adoption of the plan disposes... | |
| United States. Congress. Joint Committee on Taxation - 1979 - 494 pages
...effect This provision will have a negligible effect on budget receipts. Prior law Under present law, if a corporation adopts a plan of complete liquidation and within 12 months thereafter distributes to its shareholders all of its assets (less those retained to meet claims) ,... | |
| United States. Congress. Joint Committee on Taxation - 1979 - 1376 pages
...Subsidiary Corporations (sec. 701(i) of the Act and sec. 337 of the Code) Prior law Under present law, if a corporation adopts a plan of complete liquidation and within 12 months thereafter distributes to its shareholders all of its assets (less those retained to meet claims) ,... | |
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