 ... 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.  Internal Revenue Cumulative Bulletin - Página 112por United States. Internal Revenue Service - 1977Visualização integral - Acerca deste livro
 | United States. Bureau of Internal Revenue - 1933 - 452 páginas
...to the transfer it has been established to the satisfaction of the Commissioner that such transfer is not in pursuance of a plan having as one of its...principal purposes the avoidance of Federal income taxes. SEC. 903. DEFINITION OF "FOREIGN TRUST". A trust shall be considered a foreign trust within the meaning... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 páginas
...corporation unless, prior to such exchange, it has been established to the satisfaction of the Commissioner that such exchange is not in pursuance of a plan having...principal purposes the avoidance of Federal income taxes. ART. 112(i)-1. Reorganization with, or transfer of property to, a foreign corporation. — A foreign... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 páginas
...corporation unless, prior to such exchange, it has been established to the satisfaction of the Commissioner that such exchange is not in pursuance of a plan having...principal purposes the avoidance of Federal income taxes. NOTE. — Section 110 (d) of the Eevenue Act of 1935, approved August 30, 1935, amended the above subsection... | |
 | United States. Internal Revenue Service - 1936 - 604 páginas
...corporation unless, prior to such exchange, it has been established to the satisfaction of the Commissioner that such exchange is not in pursuance of a plan having...principal purposes the avoidance of Federal income taxes. ART. 112(i)-l. Reorganization with, or transfer of property to, a foreign corporation. — A foreign... | |
 | United States - 1939 - 780 páginas
...corporation unless, prior to such exchange, it has been established to the satisfaction of the Commissioner that such exchange is not in pursuance of a plan having...principal purposes the avoidance of Federal income taxes. (j) INSTALLMENT OBLIGATIONS. — For nonrecognition of gain or loss In the case of installment obligations,... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1938 - 348 páginas
...corporation unless, prior to such exchange, it has been established to the satisfaction of the Commissioner that such exchange is not in pursuance of a plan having...principal purposes the avoidance of Federal income taxes. (j) INSTALLMENT OBLIGATIONS. — For nonrecognition of gain or loss in the case of installment obligations,... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 páginas
...corporation unless, prior to such exchange, it has been established to the satisfaction of the Commissioner that such exchange is not in pursuance of a plan having...principal purposes the avoidance of Federal income taxes. SEC. 113. ADJUSTED BASIS FOR DETERMINING GAIN OR LOSS. (a) BASIS (UNADJUSTED) OF PROPERTY. — The... | |
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