Code of Federal Regulations: Containing a Codification of Documents of General Applicability and Future Effect as of December 31, 1948, with Ancillaries and IndexDivision of the Federal Register, the National Archives, 1960 |
도서 본문에서
100개의 결과 중 1 - 5개
359 페이지
... distribution to which subsection ( a ) ap- plies- ( 1 ) Amount constituting dividend . That portion of the distribution which is a divi- dend ( as defined in section 316 ) shall be included in gross income . ( 2 ) Amount applied against ...
... distribution to which subsection ( a ) ap- plies- ( 1 ) Amount constituting dividend . That portion of the distribution which is a divi- dend ( as defined in section 316 ) shall be included in gross income . ( 2 ) Amount applied against ...
360 페이지
... distribution are deter- mined by reference to the adjusted basis of the property distributed . If the prop- erty distributed is money , the amount of the distribution shall be the amount of such money . If the property dis- tributed ...
... distribution are deter- mined by reference to the adjusted basis of the property distributed . If the prop- erty distributed is money , the amount of the distribution shall be the amount of such money . If the property dis- tributed ...
361 페이지
... distribution to be re- duced below zero . ( h ) Basis . The basis of property re- ceived in the distribution to which sec- tion 301 applies shall be- ( 1 ) If the shareholder is not a corpo- Fration , the fair market value of such ...
... distribution to be re- duced below zero . ( h ) Basis . The basis of property re- ceived in the distribution to which sec- tion 301 applies shall be- ( 1 ) If the shareholder is not a corpo- Fration , the fair market value of such ...
362 페이지
... distribution to shareholders with respect to their stock is within the terms of section 301 although it takes place at the same time as another trans- action if the distribution is in substance a separate transaction whether or not ...
... distribution to shareholders with respect to their stock is within the terms of section 301 although it takes place at the same time as another trans- action if the distribution is in substance a separate transaction whether or not ...
363 페이지
... distribution the distributee has no interest in the corpora- tion ( including an interest as officer , director , or employee ) , other than an interest as a creditor , ( 1 ) The distributee does not acquire any such interest ( other ...
... distribution the distributee has no interest in the corpora- tion ( including an interest as officer , director , or employee ) , other than an interest as a creditor , ( 1 ) The distributee does not acquire any such interest ( other ...
기타 출판본 - 모두 보기
자주 나오는 단어 및 구문
acquired adjusted basis adjusted gross income allocable amortization deduction amounts received annuity apply assets attributable beneficiary bond premium calendar carryback carryover ceived có có có compensation computed contract contributions cost death December 31 deduction under section depreciation determined distribution duction earnings and profits election employee excess excluded from gross exempt expenditures expenses fair market value filed following examples gain or loss graph included in gross income tax individual interest Internal Revenue Code June 22 liquidation ment method month operating loss option paid or incurred paragraph payments percent period person poration preferred stock prior provided in section provisions of section purchase purposes of section regulations thereunder relating reorganization respect restricted stock retirement section 404 section 72 share shareholder spouse standard deduction Statutory provisions stock option subparagraph taxable income taxpayer tion trade or business transaction transfer treated tribution trust
인기 인용구
232 페이지 - The fair market value is the price at which the property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or to sell and both having reasonable knowledge of relevant facts.
368 페이지 - No gain or loss shall be recognized If property is transferred to a corporation by one or more persons solely In exchange for stock or securities in such corporation, and Immediately after the exchange such person or persons are in control of the corporation...
300 페이지 - Any amount paid out for new buildings or for permanent improvements or betterments made to increase the value of any property or estate...
167 페이지 - If his visual acuity is greater than 20/200 but Is accompanied by a limitation In the fields of vision such that the widest diameter of the visual field subtends an angle no greater than 20 degrees.
395 페이지 - If It were not for the fact that the property received In exchange consists not only of property permitted by such paragraph to be received without the recognition of gain, but also of other property or money, then the gain, If any, to the recipient shall be recognized, but In an amount not In excess of the sum of such money and the fair market value of such other property.
387 페이지 - No gain or loss shall be recognized If a corporation a party to a reorganization exchanges property, in pursuance of the plan of reorganization, solely for stock or securities in another corporation a party to the reorganization.
234 페이지 - ... an educational organization which normally maintains a regular faculty and curriculum and normally has a regularly enrolled body of pupils or students in attendance at the place where its educational activities are regularly carried on...
493 페이지 - The obligations of a State, a Territory, or a possession of the United States, or any political subdivision of any of the foregoing, or of the District of Columbia...
380 페이지 - If an exchange would be within the provisions of subsection (b) (1), (2), (3), or (5) of this section if it were not for the fact that the property received in exchange consists not only of property permitted by such paragraph to be received without the recognition of gain, but also of other property or money...
168 페이지 - ... central visual acuity of the individual for whom the exemption is claimed did not exceed 20/200 in the better eye with correcting lenses or (ii) such individual's visual acuity was accompanied by a limitation in the fields of vision such that the widest diameter of the visual field subtends an angle no greater than 20 degrees.