 ... the basis of which property, in the hands of the acquiring corporation, is determined by reference to the basis in the hands of the transferor corporation...  Internal Revenue Bulletin - Página 29por United States. Internal Revenue Service - 1962Vista completa - Acerca de este libro
 | United States. Court of Claims, Audrey Bernhardt - 1954 - 1160 páginas
...(1) any person or persons acquire, on or after October 8, 1940, directly or Indirectly, control of a corporation, * • * and the principal purpose for...was made Is evasion or avoidance of Federal Income or excess profits tax by securing the benefit of a deduction, credit, or other allowance which such... | |
 | 1951 - 984 páginas
...immediately prior to such acquisition, by such acquiring corporation or it« stockholders, the basis of which property, in the hands of the acquiring corporation, is determined; by reference to the basis In the hands of. tbe transferor corporation. STATISTICS OF INCOME FOR 1945, PART 2 For the piirpone of the... | |
 | 1939 - 1522 páginas
...Immediately prior to such acquisition, by such acquiring corporation or Its stockholders, the basis . hands of tbe transferor corporation, and the principal purpose for which such acquisition was made... | |
 | United States - 1953 - 1744 páginas
...immediately prior to such acquisition, by such acquiring corporation or its stockholders, the basis of which property, in the hands of the acquiring corporation,...was made is evasion or avoidance of Federal income or excess profits tax by securing the benefit of a deduction, credit, or other allowance which such... | |
 | United States - 1988 - 1290 páginas
...than 2 years after the acquisition date, and (D) the principal purpose for such liquidation is the evasion or avoidance of Federal income tax by securing...benefit of a deduction, credit, or other allowance which the acquiring corporation would not otherwise enjoy, then the Secretary may disallow such deduction,... | |
 | 1944 - 1344 páginas
...immediately prior to such acquisition, by such acquiring corporation or its stockholders, the basis of which property, in the hands of the acquiring corporation,...was made is evasion or avoidance of Federal income or excess profits tax by securing the benefit of a deduction, credit, or other allowance which such... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 páginas
...(1) any person or persons acquire, on or after October 8, 1940, directly or indirectly, control of a corporation * * * and the principal purpose for which...deduction, credit, or other allowance which such person * * * would not otherwise enjoy, then such deduction, credit, or other allowance shall not be allowed.... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 páginas
...(1) any person or persons acquire, on or after October 8, 1940, directly or indirectly, control of a corporation * * * and the principal purpose for which...deduction, credit, or other allowance which such person * * * would not otherwise enjoy, then such deduction, credit, or other allowance shall not be allowed.... | |
 | United States. Internal Revenue Service - 1945 - 2272 páginas
...immediately prior to such acquisition, by such acquiring corporation or its stockholdere, the basis of which property, in the hands of the acquiring corporation,...basis in the hands of the transferor corporation. 10—UILB-I For the purpose of the above, control means f ! < ownership of stock possessing at least... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 páginas
...(1) any person or persons acquire, on or after October 8, 1940, directly or indirectly, control of a corporation * * * and the principal purpose for which...deduction, credit, or other allowance which such person * * * would not otherwise enjoy, then such deduction, credit, or other allowance shall not be allowed.... | |
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