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 1703
be permitted unless the shareholder re- or transferee ) , and , in the case of obliceives the dividend during the taxablegations payable to bearer , should be reyear for which the credit is claimed . ceived in the taxable year by the ...
be permitted unless the shareholder re- or transferee ) , and , in the case of obliceives the dividend during the taxablegations payable to bearer , should be reyear for which the credit is claimed . ceived in the taxable year by the ...
Page 1765
tion , being a corporate shareholder and $ 9.112 ( b ) ( 7 ) 4 Treatment of gain , the owner of 50 percent of the voting ( a ) Computation of gain . As in the case stock , may not be a qualified electing of shareholders generally ...
tion , being a corporate shareholder and $ 9.112 ( b ) ( 7 ) 4 Treatment of gain , the owner of 50 percent of the voting ( a ) Computation of gain . As in the case stock , may not be a qualified electing of shareholders generally ...
Page 1766
as destroyed certificates or instruments ac- In the case of each shareholder $ 55 of quired on or before April 9 , 1938 , or the this gain is recognized , since such amount mere conversion of certificates or instru- represents the sum ...
as destroyed certificates or instruments ac- In the case of each shareholder $ 55 of quired on or before April 9 , 1938 , or the this gain is recognized , since such amount mere conversion of certificates or instru- represents the sum ...
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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 |