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 1924
The application of this section may be application of the rule provided in secillustrated by the following examples : tion 333 ( a ) ( 1 ) likewise is considered Example ( 1 ) . A is a United States as actual ownership for the purpose ...
The application of this section may be application of the rule provided in secillustrated by the following examples : tion 333 ( a ) ( 1 ) likewise is considered Example ( 1 ) . A is a United States as actual ownership for the purpose ...
Page 1965
But sidered as owned constructively by the the stock thus constructively owned individual by reason of the application by A may not be considered as actual of the option rule . ownership for the purpose of again apThe application of ...
But sidered as owned constructively by the the stock thus constructively owned individual by reason of the application by A may not be considered as actual of the option rule . ownership for the purpose of again apThe application of ...
Page 1966
Outstanding be considered as outstanding stock unless securities convertible into stock ( whether all outstanding securities having a prior or not convertible during the taxable year ) conversion date are also so considered . shall be ...
Outstanding be considered as outstanding stock unless securities convertible into stock ( whether all outstanding securities having a prior or not convertible during the taxable year ) conversion date are also so considered . shall be ...
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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