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 1758
real estate mortgage for bonds of the 901 ) ; and to be in " control ” of the transHome Owners ' Loan Corporation . * † feree corporation such person or persons [ SEC . 112. Recognition of gain or loss . ] must own immediately after the ...
real estate mortgage for bonds of the 901 ) ; and to be in " control ” of the transHome Owners ' Loan Corporation . * † feree corporation such person or persons [ SEC . 112. Recognition of gain or loss . ] must own immediately after the ...
Page 1927
The foregoing rules apply shareholder of the Y Corporation must to any chain of foreign corporations include such ... be Corporation ends . illustrated by the following examples : If , after the inclusion of the presumpErample ( 1 ) .
The foregoing rules apply shareholder of the Y Corporation must to any chain of foreign corporations include such ... be Corporation ends . illustrated by the following examples : If , after the inclusion of the presumpErample ( 1 ) .
Page 1928
In such case , the undistribor $ 25,000 ) , must be included as a divi- uted Supplement p net income of the dend in the gross income of the X Cor- Y Corporation is includible in the gross poration , sinceincome of the other foreign ...
In such case , the undistribor $ 25,000 ) , must be included as a divi- uted Supplement p net income of the dend in the gross income of the X Cor- Y Corporation is includible in the gross poration , sinceincome of the other foreign ...
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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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Common terms and phrases
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