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 1767
from such an exchange is not to be recognized to any extent ( see section ( SEC . 112. Recognition of gain or loss . ) 112 ( e ) ) . [ ( b ) Exchanges solely in kind.- ) Example . A , who is not a dealer in ( 8 ) Exchanges and ...
from such an exchange is not to be recognized to any extent ( see section ( SEC . 112. Recognition of gain or loss . ) 112 ( e ) ) . [ ( b ) Exchanges solely in kind.- ) Example . A , who is not a dealer in ( 8 ) Exchanges and ...
Page 1943
The remainder , if any , of the gain member of the same system group in ex- recognized under such paragraph ( 1 ) shall change for other property , and the exchange be taxed as a gain from the exchange of by each corporation is made in ...
The remainder , if any , of the gain member of the same system group in ex- recognized under such paragraph ( 1 ) shall change for other property , and the exchange be taxed as a gain from the exchange of by each corporation is made in ...
Page 1949
property ( including money ) upon an ex- ( 6 ) If any property transferred in the change shall , if the exchange is made exchange was transferred to another with a corporation acting in obedience corporation , a copy of any order of the ...
property ( including money ) upon an ex- ( 6 ) If any property transferred in the change shall , if the exchange is made exchange was transferred to another with a corporation acting in obedience corporation , a copy of any order of the ...
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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
Bibliographic information
| Title | 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, 1937 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, 1937, National Archives (U.S.) Book 2 of The Code of Federal Regulations of the United States of America: Having General Applicability and Legal Effect in Force June 1, 1938, United States. Division of the Federal Register |
| Contributor | National Archives (U.S.) |
| Publisher | U.S. Government Printing Office, 1939 |
| Original from | the University of California |
| Digitized | 1 Jul 2008 |
| Export Citation | BiBTeX EndNote RefMan |