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 1760
liquidation of subsidiary storporationin with respect to the ownership of stock cellation or redemption of all the stock of receipt of the property . The Act also such other corporation , merely because the carrying out of the plan ...
liquidation of subsidiary storporationin with respect to the ownership of stock cellation or redemption of all the stock of receipt of the property . The Act also such other corporation , merely because the carrying out of the plan ...
Page 1761
poration distributes all of its property in | ( b ) ( 6 ) , and no gain or loss is recogcomplete liquidation and if pursuant to nized as the result of the receipt of such the plan for such complete liquidation a properties .
poration distributes all of its property in | ( b ) ( 6 ) , and no gain or loss is recogcomplete liquidation and if pursuant to nized as the result of the receipt of such the plan for such complete liquidation a properties .
Page 1764
A status tions in December , 1938 ( a ) General . of liquidation exists when the corporaSection 112 ( b ) ( 7 ) ... of described complete liquidations of do - winding up its affairs , paying its debts , mestic corporations occurring ...
A status tions in December , 1938 ( a ) General . of liquidation exists when the corporaSection 112 ( b ) ( 7 ) ... of described complete liquidations of do - winding up its affairs , paying its debts , mestic corporations occurring ...
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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 |