| United States. Bureau of Internal Revenue - Income tax - 1933 - 452 pages
...after the transfer it has been established to the satisfaction of the Commissioner that such transfer was not in pursuance of a plan having as one of its...principal purposes the avoidance of Federal income taxes. (c) All administrative, special, or stamp provisions of law, including penalties and including the... | |
| United States. Internal Revenue Service - Income tax - 1936 - 604 pages
...after the transfer it has been established to the satisfaction of the Commissioner that such transfer was not in pursuance of a plan having as one of its...principal purposes the avoidance of Federal income taxes. (c) All administrative, special, or stamp provisions of law, including penalties nnd including the... | |
| United States. Congress Internal Revenue Taxation Joint Committee - Internal revenue - 1938 - 700 pages
...after the transfer it has been established to the satisfaction of the Commissioner that such transfer was not in pursuance of a plan having as one of its...principal purposes the avoidance of Federal income taxes. (c) All administrative, special, or stamp provision^ of law, including penalties and including the... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - Income tax - 1946 - 428 pages
...after the transfer it has been established to the satisfaction of the Commissioner that such transfer was not in pursuance of a plan having as one of its...principal purposes the avoidance of Federal income taxes. (c) All administrative, special, or stamp provisions of law, including penalties and including the... | |
| Administrative law - 1969 - 756 pages
...transfer it has been established to the satisfaction of the Secretary or hie delegate that such transfer was not in pursuance of a plan having as one of Its...principal purposes the avoidance of Federal income taxes. [TD 6500, 25 FR 12082, Nov. 26, 1960] § 1.1494-1 Returns; payment and collection of tax. (a) Returns... | |
| Administrative law - 1961 - 636 pages
...transfer it has been established to the satisfaction of the Secretary or his delegate that such transfer was not in pursuance of a plan having as one of its...principal purposes the avoidance of Federal income taxes. § 1.1494—1 Returns; payment and collection of tax. (a) Returns and payment. Every person making... | |
| United States, Walter Elbert Barton - Income tax - 1950 - 1126 pages
...after the transfer it has been established to the satisfaction of the Commissioner that such transfer was not in pursuance of a plan having as one of its...principal purposes the avoidance of Federal income taxes. Sec. 1253. (c) All administrative, special, or stamp provisions of law, including penalties and including... | |
| United States. Internal Revenue Service - Tax administration and procedure - 1968 - 1034 pages
...the reorganization X established to the satisfaction of the Commissioner of Internal Revenue that the transaction was not in pursuance of a plan having...Federal income taxes within the meaning of section 367 of the Code. X now proposes to sell some of the foreign securities acquired in the reorganization to... | |
| United States. Internal Revenue Service - Tax administration and procedure - 1968 - 938 pages
...the gain unless a taxpayer has established to the satisfaction of the Commissioner that the exchange was not in pursuance of a plan having as one of its...principal purposes the avoidance of Federal income taxes. In the instant case, X will receive 100 shares of Y common stock having a fair market value of 4x dollars... | |
| |