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" Immediately before the acquisition) ; (C) the acquisition by one corporation, In exchange solely for all or a part of 1U voting stock (or in exchange solely for all or a part of the voting stock of a corporation which Is in control of the acquiring corporation... "
Reports of the Tax Court of the United States - Էջ 524
United States. Tax Court - 1967
Ամբողջությամբ դիտվող - Այս գրքի մասին

Report of the Secretary of the Treasury on the State of the Finances

United States. Dept. of the Treasury - 1962 - 1642 էջ
...stock-for-stock reorganization, where the corporation acquiring the stock exchanges either its voting stock or the voting stock of a corporation which is in control of the acquiring corporation. Retroactive qualification for certain pension plans under multiemployer collective bargaining agreements...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Regulations 86 Relating to the Income Tax Under the Revenue Act of 1934

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 էջ
...required amount of the stock, or of substantially all the properties, of the other corporation must be in exchange solely for all or a part of the voting stock of the, acquiring corporation. If, for example, Corporation X exchanges nonvoting preferred stock or bonds...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Legislative Calendar, Հատոր 53,Մաս 2

United States. Congress. Senate. Committee on Finance - 1939 - 1104 էջ
...by one corporation, in exchange solely for all or a part of its voting stock? of substantially all the properties of another corporation, but in determining whether the exchange is solely for voting stock the assumption by the acquiring corporation of a liability of the other, or the fact that...
Ամբողջությամբ դիտվող - Այս գրքի մասին

The Code of Federal Regulations of the United States of America ..., Գիրք 2

1940 - 1806 էջ
...required amount of the stock, or of substantially all the properties, of the other corporation must be p"q"Y p x! & 3" !d! |"}":! " " " "_!`!a!b!c! " the acquiring corporation. If, for example Corporation X exchanges nonvotlng preferred stock or bonds...
Ամբողջությամբ դիտվող - Այս գրքի մասին

The Code of Federal Regulations of the United States of America Having ...

1939 - 1030 էջ
...required amount of the stock, or of substantially all the properties, of the other corporation must be in exchange solely for all or a part of the voting stock of the acquiring corporation. If, for example, Corporation X exchanges nonvoting preferred stock or bonds...
Ամբողջությամբ դիտվող - Այս գրքի մասին

The Code of Federal Regulations of the United States of America Having ...

1941 - 1688 էջ
...acquisition by the acquiring corporation of the required amount of the stock of the other corporation must be with the col D8 the acquiring corporation. If, for example, Corporation X exchanges nonvoting preferred stock or bonds...
Ամբողջությամբ դիտվող - Այս գրքի մասին

United States Code, Հատոր 6

United States - 1965 - 1110 էջ
...§218(a),(b),78Stat?57.) AMENDMENTS 1964— Subsec. (a). Pub. L. 88-272, §218(a), (b)(l), Inserted "(or In exchange solely for all or a part of the voting...which Is In control of the acquiring corporation)" In par. (1)(B), and In par. (2) (C), Inserted references to par. (1)(B). and substituted "assets or...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Reports of the U.S. Board of Tax Appeals, Հատոր 43

United States. Board of Tax Appeals - 1941 - 1356 էջ
...acquisition by one corporation, in exchange solely for all or part of Its voting stock, of substantially all the properties of another corporation, but in determining whether the exchange is solely for voting stock the assumption by the acquiring corporation of a liability of the other, or the fact that...
Ամբողջությամբ դիտվող - Այս գրքի մասին

United States Code, Հատոր 3

United States - 1953 - 1744 էջ
...by one corporation, in exchange solely for all or a part of Its voting stock, of substantially all the properties of another corporation, but in determining whether the exchange Is solely for voting stock the assumption by the acquiring corporation of a liability of the other, or the fact that...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Treasury Decisions Under Internal Revenue Laws of the United States, Հատոր 35

United States. Internal Revenue Service - 1941 - 664 էջ
...by one corporation, in exchange solely for all or a part of its voting stock, of substantially all the properties of another corporation, but in determining whether the exchange is solely for voting stock the assumption by the acquiring corporation of a liability of the other, or the fact that...
Ամբողջությամբ դիտվող - Այս գրքի մասին




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