Internal revenue bulletin: Cumulative bulletin, Part 1Dept. of the Treasury, Internal Revenue Service; for sale by the Supt. of Docs., U.S. Govt. Print. Off., 1954 A consolidation of all items of a permanent nature published in the weekly Internal revenue bulletin, ISSN 0020-5761, as well as a cumulative list of announcements relating to decisions of the Tax Court. |
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Results 1-3 of 53
Page 101
... distribution by it to its stockholders of shares of stock of Y Corporation, notwithstanding the fact that the value ... distribution of taxable dividends nor of X Corporation as a result of the distribution. No gain or loss will be ...
... distribution by it to its stockholders of shares of stock of Y Corporation, notwithstanding the fact that the value ... distribution of taxable dividends nor of X Corporation as a result of the distribution. No gain or loss will be ...
Page 115
... distribution was made. * * * (b) SOURCE OF DISTKIIIUTIONS. — For the purposes of this chapter every distribution is made out of earnings or profits to the extent thereof, and from the most recently accumulated earnings or profits ...
... distribution was made. * * * (b) SOURCE OF DISTKIIIUTIONS. — For the purposes of this chapter every distribution is made out of earnings or profits to the extent thereof, and from the most recently accumulated earnings or profits ...
Page 117
... distributions made dor- ing the taxable year), without regard to the amount of earnings and profits at the time the distribution was made. * * * The bank in the instant case did not undergo a reorganization. It already owned the stock ...
... distributions made dor- ing the taxable year), without regard to the amount of earnings and profits at the time the distribution was made. * * * The bank in the instant case did not undergo a reorganization. It already owned the stock ...
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admissions Advice is requested alcohol amounts paid applicable April assets Belgium bond bottling centum Code provides COLEMAN ANDREWS computing constitute corporation Court credit or refund decedent deductions distilled spirits distribution District Director dividends earnings effect employees estate tax ethyl acetate exchange excise tax exemption Federal income tax filed firearms Form gift tax gross income held hereby amended imposed by section income tax purposes inserting in lieu Internal Revenue Bulletin Internal Revenue Code Internal Revenue Service issued liability liens lieu thereof manufacturer meaning of section ment nonresident alien operated organization partner partnership payment percent person prior provisions of section purchase pursuant received REGULATIONS 118 respect retail Revenue Ruling section 101 sold Stat SUBCHAPTER supra tax imposed tax return taxable taxpayer tion trade or business transaction transfer transportation Treasury Decision trust warehouse wine