 If — (1) a corporation adopts a plan of complete liquidation on or after June 22, 1954, and (2) within the 12-month period beginning on the date of the adoption of such plan, all of the assets of the corporation are distributed in complete liquidation,...  Internal Revenue Cumulative Bulletin - Page 138by United States. Internal Revenue Service - 1978Full view - About this book
 | United States. Court of Claims, Audrey Bernhardt - 1962 - 964 pages
...rule. If— (1) a corporation adopts a plan of complete liquidation on or after June 22, 1954, and (2) within the 12-month period beginning on the date of the adoption of such plan, all of the assets of the corporation are distributed in complete liquidation, less assets... | |
 | United States - 1965 - 1110 pages
...paragraph (5) (A)) does not exceed an amount equal to 15 percent of the net worth of the corporation, (B) within the 12-month period beginning on the date of the adoption of such plan, the corporation sells substantially all of the properties held by it on such date, and (C)... | |
 | 2000 - 656 pages
...of section 337, a corporation is considered not to be a collapsible corporation if (i) at all times within the 12-month period beginning on the date of the adoption of a plan of complete liquidation, the net unrealized appreciation in subsection (e) assets of the corporation does not exceed an amount... | |
 | 1999 - 532 pages
...of section 337, a corporation is considered not to be a collapsible corporation if (i) at all times within the 12-month period beginning on the date of the adoption of a plan of complete liquidation, the net unrealized appreciation in subsection (e) assets of the corporation does not exceed an amount... | |
 | 1997 - 504 pages
...337, a corporation is considered not to be a collapsible corporation if (i) at all times within tie 12-month period beginning on the date of the adoption of a plan of complete liquidation, the net unrealized appreciation in subsection (e) assets of the Internal Revenue Service, Treasury... | |
 | 1989 - 568 pages
...transferred and the obligation of the seller to sell or the buyer to buy is conditional. (b) Ordinarily the date of the adoption of a plan of complete liquidation by a corporation is the date of adoption by the shareholders of the resolution authorizing the distribution... | |
 | 1959 - 1584 pages
...transferred and the obligation of the seller to sell or the buyer to buy is conditional. (b) Ordinarily the date of the adoption of a plan of complete liquidation by a corporation is the date of adoption by the shareholders of the resolution authorizing the distribution... | |
 | 1983 - 340 pages
...341(e)(4), section 337(a) applies to sales or exchanges of property by the corporation, and (6) at all times within the 12month period beginning on the date of the adoption of the plan of complete liquidation the general corporate test is satisfied and B and C each satisfy the... | |
 | United States. Internal Revenue Service - 1967 - 1510 pages
...provides that, if a corporation adopts a plan of complete liquidation on or after June 22, 1954, and, within the 12-month period beginning on the date of the adoption of the plan, all of the assets of the corporation are distributed in complete liquidation, less assets... | |
 | Wisconsin - 1955 - 850 pages
...CERTAIN LIQUIDATIONS. (1) GENERAL RULE. 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 are distributed in complete liquidation, less assets... | |
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