 If any corporation transfers, on or after January 1, 1951, all or part of its property (other than money) to another corporation which was created for the purpose of acquiring such property or which was not actively engaged in business at the time of...  Reports of the Tax Court of the United States - Էջ 483United States. Tax Court - 1962Ամբողջությամբ դիտվող - Այս գրքի մասին
 | United States - 1953 - 1744 էջ
...created for the purpose of acquiring such property or which was not actively engaged in business at the r b g q;V *X" K d W ]~ S C j: PE1Y t ) q pI XB... F 2 ?d M D= !d' 8s3 yL B" ( 4M @ O \ ' @U ! 6? o+ Izt 129 (b) ) be allowed either the $25,000 exemption from surtax provided in subsection (b) or the $25,000... | |
 | 1969 - 990 էջ
...business at the time of such acquisition, and if after such transfer the transferor or transferors are in control of such transferee corporation during...taxable year of such transferee corporation, then for such taxable year of such transferee corporation the Secretary or his delegate may [ (except as... | |
 | 1961 - 636 էջ
...occurs or any subsequent taxable year of the transferee corporation, if, during any part of such year, the transferor corporation or its stockholders, or both, are in control of the transferee corporation. Thus, if Corporation D on January 1, 1955, transfers a part of its property... | |
 | 1966 - 508 էջ
...occurs or any subsequent taxable year of the transferee corporation, if, during any part of such year, the transferor corporation or its stockholders, or both, are in control of the transferee corporation. Thus, if 379 1.1552 Title 26— Chapter 1 I Corporation D on January I,... | |
 | 1954 - 1486 էջ
...In business at the time of such acquisition, and If after such transfer the transferor corporatlon or Its stockholders, or both, are In control of such transferee corporation durbig any part of the taxable year of such transferee corporation, then such transferee corporation... | |
 | United States, Walter Elbert Barton - 1953 - 708 էջ
...created for the purpose of acquiring such property or which was not actively engaged in business at the time of such acquisition, and if after such transfer...(except as may be otherwise determined under section 129 (b)) be allowed either the $25,000 exemption from surtax provided in subsection (b) or the $25,000... | |
 | United States. Internal Revenue Service - 1967 - 1510 էջ
...business at the time of such acquisition, and if after such transfer the transferor or transferors are in control of such transferee corporation during...taxable year of .such transferee corporation, then for such taxable year of such transferee corporation the Secretary or bis delegate may [(except as... | |
 | United States. Internal Revenue Service - 1955 - 752 էջ
...created for the purpose of acquiring such property or which was not actively engaged in business at the time of such acquisition and if after such transfer...such transferee corporation during any part of the taxablg year of such transferee corporation, the transferee corporation shall not for such taxable... | |
 | 1961 - 88 էջ
...created for the purpose of acquiring such property or which was not actively engaged in business at the time of such acquisition and if after such transfer...of the taxable year of such transferee corporation, the transferee corporation shall not for such taxable year (except as may be otherwise determined under... | |
 | United States. Congress. Senate. Committee on Finance - 1968 - 732 էջ
...transferee corporation shall not for such taxable year (except as may be otherwise determined under sec. 269 (b) ) be allowed either the $25,000 exemption from surtax provided in section ll(c) * * * In addition, to avoid any misinterpretation in the application of section 1551, the Treasury... | |
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