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 1631
( 3 ) ( i ) If bonds are issued by a cor- | for the year in which the sale was made poration at a discount , the net amount the gain from such sale , computed as of such discount is deductible and should provided in sections 111-113 .
( 3 ) ( i ) If bonds are issued by a cor- | for the year in which the sale was made poration at a discount , the net amount the gain from such sale , computed as of such discount is deductible and should provided in sections 111-113 .
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 1801
poration issued and divided among its The term " any other property " as used shareholders 250 additional shares of its in this section includes stock of the corcommon stock of a total par value of poration or rights to acquire its ...
poration issued and divided among its The term " any other property " as used shareholders 250 additional shares of its in this section includes stock of the corcommon stock of a total par value of poration or rights to acquire its ...
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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 |