The Code of Federal Regulations of the United States of America Having General Applicability and Legal Effect in Force June 1, 1938: 1st Ed., Published by the Division of the Federal Register, the National Archives, Pursuant to Section 11 of the Federal Register Act as Amended June 19, 1937U.S. Government Printing Office, 1939 - Administrative law |
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Page 1759
wise constituting a distribution in complete liquidation within the meaning of this para( 6 ) Property , received by corporation on graph shall not be considered as not consti . complete liquidation of another .
wise constituting a distribution in complete liquidation within the meaning of this para( 6 ) Property , received by corporation on graph shall not be considered as not consti . complete liquidation of another .
Page 1760
To constitute a distribution in complete Section 112 ( b ) ( 6 ) excepts from the liquidation within the meaning of section general rule property received , under 112 ( b ) ( 6 ) , the distribution must be certain specifically described ...
To constitute a distribution in complete Section 112 ( b ) ( 6 ) excepts from the liquidation within the meaning of section general rule property received , under 112 ( b ) ( 6 ) , the distribution must be certain specifically described ...
Page 2031
tracts for the construction or manufac - i Corporation entered into another such ture of any complete naval aircraft or contract , the total contract price of any portion thereof , and which is allow - which was $ 40,000 .
tracts for the construction or manufac - i Corporation entered into another such ture of any complete naval aircraft or contract , the total contract price of any portion thereof , and which is allow - which was $ 40,000 .
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Contents
UNITED STATES OF AMERICA | 1982 |
Containing documents of general applicability | 2160 |
OF | 2192 |
4 other sections not shown
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accordance acquired addition adjusted alien allowed amended amount applicable assessment authorized basis beginning bond capital centum claim close collection collector Commissioner complete computed considered contract corporation cost deductions deficiency determined distribution dividends earnings employees ending example excess exchange exemption expenses Federal filed foreign Form gain or loss gross income holding imposed income tax individual interest Internal Revenue Internal Revenue Code issued less liability limited liquidation loss manufacturer means ment method net income nonresident operating organized paid paragraph partnership payment percent performed period person poration portion prescribed prior production profits purchased reason received refund regulations relating resident respect Revenue Act rule securities shareholder shares sources subcontract surtax taxable taxpayer term thereof tion trade trust United