 | United States. Bureau of Internal Revenue - Income tax - 1933 - 452 pages
...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. Internal Revenue Service - Income tax - 1936 - 604 pages
...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 as one...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, United States. Congress. House. Committee on Ways and Means - Finance - 1936 - 308 pages
...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 as one...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. Congress. Senate. Committee on Finance - United States - 1939 - 780 pages
...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 as one...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 - Internal revenue - 1938 - 700 pages
...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 as one...principal purposes the avoidance of Federal income taxes. SEC. 113. ADJUSTED BASIS FOR DETERMINING GAIN OR LOSS. (a) BASIS (UNADJUSTED) OF PROPERTY. — The... | |
 | Administrative law - 1941 - 1688 pages
...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 as one...principal purposes the avoidance of Federal Income taxes. § 19.112 (i)-l Reorganisation with, or transfer of property to or from, a foreign corporation. A foreign... | |
 | Administrative law - 1939 - 1030 pages
...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 as one...principal purposes the avoidance of Federal income taxes. Page 264 *tFor statutory and source citations, see note to § 3.1-1. 3.112 (i)-l Reorganization with,... | |
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... 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. 
