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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Page 100
... EXCHANGE COMMISSION. — In the case of any exchange or distribution described in section 371, no gain or loss shall be recognized to the extent specified in such section with respect to such exchange or distribution. Section 371 of the ...
... EXCHANGE COMMISSION. — In the case of any exchange or distribution described in section 371, no gain or loss shall be recognized to the extent specified in such section with respect to such exchange or distribution. Section 371 of the ...
Page 111
... exchange is consummated there is a disparity in value between the stock surrendered and the stock received in exchange therefor. Opinion is also reserved on the treatment for Federal income tax purposes of any sale or transfer (other ...
... exchange is consummated there is a disparity in value between the stock surrendered and the stock received in exchange therefor. Opinion is also reserved on the treatment for Federal income tax purposes of any sale or transfer (other ...
Page 112
... exchange lor stock or securities in such corporation, and immediately after the exchange such person or persons are in control of the corporation. Section 112 (h) defines the term "control" to mean the ownership of stock possessing at ...
... exchange lor stock or securities in such corporation, and immediately after the exchange such person or persons are in control of the corporation. Section 112 (h) defines the term "control" to mean the ownership of stock possessing at ...
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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