Hearings, Reports and Prints of the Senate Committee on Finance, Deli 1–2U.S. Government Printing Office, 1954 |
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Zadetki 1–5 od 100
Stran 26
... ( relating to certain charitable and similar organizations ) or section 521 ( relating to farmers ' cooperative associations ) . ( 4 ) Corporations treated under the provisions of section 931 ( relating to exemption of income from United ...
... ( relating to certain charitable and similar organizations ) or section 521 ( relating to farmers ' cooperative associations ) . ( 4 ) Corporations treated under the provisions of section 931 ( relating to exemption of income from United ...
Stran 31
... relating to the basis of stock , securities , or property received by shareholders or security holders in connection with corporate reorganizations but has combined the applicable provisions of existing law into one section . In general ...
... relating to the basis of stock , securities , or property received by shareholders or security holders in connection with corporate reorganizations but has combined the applicable provisions of existing law into one section . In general ...
Stran 32
... relating to stock and securities ( sec . 312 ) .- The bill provides definitions of participating and nonparticipating stock and of securities , which correspond to instruments ordinarily considered common stock , preferred stock , and ...
... relating to stock and securities ( sec . 312 ) .- The bill provides definitions of participating and nonparticipating stock and of securities , which correspond to instruments ordinarily considered common stock , preferred stock , and ...
Stran 33
... relating to corporate organizations and reorganizations with respect to both terminology and definition of transactions which may qualify for nonrecognition of gain or loss . Thus , except in the case of insolvency , the general term ...
... relating to corporate organizations and reorganizations with respect to both terminology and definition of transactions which may qualify for nonrecognition of gain or loss . Thus , except in the case of insolvency , the general term ...
Stran 35
... relating to corporate acquisitions . ( 5 ) Basis to corporation ( sec . 355 ) .— The rules of existing law with respect to basis of assets received have been retained for transfers to a controlled corporation , a corporate acquisition ...
... relating to corporate acquisitions . ( 5 ) Basis to corporation ( sec . 355 ) .— The rules of existing law with respect to basis of assets received have been retained for transfers to a controlled corporation , a corporate acquisition ...
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adjusted alcohol allowed amended amount annuity apply assets basis beneficiary benefits bill provides capital gains CHAIRMAN coal contract corporation cost death decedent deduction denatured denatured alcohol depreciation distribution dividends received double taxation earnings effect election employees estate tax excess exchange exclusion exemption existing law expenses filing FOLSOM foreign tax gain or loss gift tax gross income H.R. Sec House bill imposed income tax individual insurance companies interest Internal Revenue Code Internal Revenue Service kyanite limited liquidation Married couple ment million option ordinary income paid partner partnership payments pension period permit preferred stock present law profits proposed provisions purchase purposes regulated investment companies respect restricted stock retirement rule Secretary HUMPHREY section 501 Senator LONG shareholders stockholders subchapter tax avoidance tax credit tax liability tax-free taxable income taxpayer timber tion transactions treatment trust United United States dollars
Priljubljeni odlomki
Stran 160 - ... (3) if the trust, or two or more trusts, or the trust or trusts and annuity plan or plans are designated by the employer as constituting parts of a plan intended to qualify under this subsection...
Stran 204 - If no method of accounting has been regularly used by the taxpayer, or if the method used does not clearly reflect income, the computation of taxable income shall be made under such method as, in the opinion of the Secretary or his delegate, does clearly reflect income.
Stran 603 - Income, war profits, and excess profits taxes shall Include a tax paid In lieu of a tax on Income, war profits, or excess profits otherwise generally Imposed by any foreign country or by any possession of the United States.
Stran 538 - ... the acquisition by one corporation, in exchange solely for all or a part of its voting stock...
Stran 754 - Retirement income — (a) General rule. In the case of an individual who has received earned income before the beginning of the taxable year, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to the...
Stran 293 - A power to consume, invade, or appropriate property for the benefit of the decedent which is limited by an ascertainable standard relating to the health, education, support, or maintenance of the decedent shall not be deemed a general power of appointment.
Stran 239 - This subsection shall not apply to that part of any such periodic payment which the terms of the decree or written instrument fix, in terms of an amount of money or a portion of the payment, as a sum which is payable for the support of minor children of such husband.
Stran 746 - ... upon the net income of every insurance company (other than a life or mutual insurance company) a tax as follows: (1) In the case of such a domestic insurance company the same percentage of its net income as is imposed upon other corporations by section 230...
Stran 196 - This subparagraph shall not apply to total distributions payable (as defined in section 402 (a) (3)) which are paid to a distributee within one taxable year of the distributee by reason of the employee's death...
Stran 265 - To or for any current income beneficiary, provided that the distribution of corpus must be chargeable against the proportionate share of corpus held in trust for the payment of income to the beneficiary as if the corpus constituted a separate trust.