 | United States. Bureau of Internal Revenue - 1933 - 452 페이지
...if prior to the transfer it has been established to the satisfaction of the Commissioner that such transfer is not in pursuance of a plan having as one...principal purposes the avoidance of Federal income taxes. SEC. 903. DEFINITION OF "FOREIGN TRUST". A trust shall be considered a foreign trust within the meaning... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 페이지
...if prior to the transfer it has been established to the satisfaction of the Commissioner that such transfer is not in pursuance of a plan having as one...principal purposes the avoidance of Federal income taxes. (Section 902, Revenue Act of 1932.) PAR. 61. A trust shall be considered a foreign trust within the... | |
 | United States. Internal Revenue Service - 1936 - 604 페이지
...if prior to the transfer it has been established to the satisfaction of the Commissioner that such transfer is not in pursuance of a plan having as one...principal purposes the avoidance of Federal income taxes. (Section 902, Revenue Act of 1932.) PAR. 65. A trust shall be considered a foreign trust within the... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 페이지
...to such exchange, it has been established to the satisfaction of the Commissioner that such exchange is not in pursuance of a plan having as one of its...principal purposes the avoidance of Federal income taxes. NOTE. — Section 110 (d) of the Eevenue Act of 1935, approved August 30, 1935, amended the above subsection... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - 780 페이지
...if prior to the transfer it has been established to the satisfaction of the Commissioner that such transfer is not in pursuance of a plan having as one...principal purposes the avoidance of Federal income taxes. SEC. 1252. DEFINITION OF "FOREIGN TRUST." A trust shall be considered a foreign trust within the meaning... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 페이지
...if prior to the transfer it has been established to the satisfaction of the Commissioner that such transfer is not in pursuance of a plan having as one...principal purposes the avoidance of Federal income taxes. SEC. 1252. DEFINITION OF "FOREIGN TRUST." A trust shall be considered a foreign trust within the meaning... | |
 | 1941 - 1688 페이지
...to such exchange, It has been established to the satisfaction of the Commissioner that such exchange Is not In pursuance of a plan having as one of its...principal purposes the avoidance of Federal Income taxes. § 19.112 (i)-l Reorganisation with, or transfer of property to or from, a foreign corporation. A foreign... | |
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Secretary or his delegate that such exchange is not in pursuance of a plan having as one of its principal purposes the avoidance of Federal income taxes. 
