The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 1969 - Administrative law The Code of Federal Regulations is the codification of the general and permanent rules published in the Federal Register by the executive departments and agencies of the Federal Government. |
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Page 4
... ownership of stock . 1.318-1 Constructive ownership of stock ; introduction . 1.318-2 Application of general rules . 1.318-3 Estates , trusts , and options . 1.318-4 Constructive ownership as actual ownership ; exceptions . CORPORATE ...
... ownership of stock . 1.318-1 Constructive ownership of stock ; introduction . 1.318-2 Application of general rules . 1.318-3 Estates , trusts , and options . 1.318-4 Constructive ownership as actual ownership ; exceptions . CORPORATE ...
Page 7
... ownership as the result of a reorganization . 1.382 ( b ) -1 Change of ownership as the result of a reorganization . 1.382 ( c ) Statutory provisions ; special limitations on net operating loss carryovers ; definition of stock . 1.382 ...
... ownership as the result of a reorganization . 1.382 ( b ) -1 Change of ownership as the result of a reorganization . 1.382 ( c ) Statutory provisions ; special limitations on net operating loss carryovers ; definition of stock . 1.382 ...
Page 14
... - proportionate unless the shareholder's ownership of the common stock of the corporation ( whether voting or nonvoting ) after and before redemption also meets the 80 percent requirement 14 $ 1.302 Title 26 Chapter I.
... - proportionate unless the shareholder's ownership of the common stock of the corporation ( whether voting or nonvoting ) after and before redemption also meets the 80 percent requirement 14 $ 1.302 Title 26 Chapter I.
Page 16
... ownership of such shareholder under section 318 ( a ) . All distributions in pro rata redemptions of a part of the stock of a corporation gen- erally will be treated as distributions under section 301 if the corporation has only one ...
... ownership of such shareholder under section 318 ( a ) . All distributions in pro rata redemptions of a part of the stock of a corporation gen- erally will be treated as distributions under section 301 if the corporation has only one ...
Page 17
... ownership of stock ) shall apply both in making the disproportionate redemp- tion test and in determining the per- centage of stock ownership after the re- demption . The requirements under section 302 ( b ) ( 2 ) shall be applied to ...
... ownership of stock ) shall apply both in making the disproportionate redemp- tion test and in determining the per- centage of stock ownership after the re- demption . The requirements under section 302 ( b ) ( 2 ) shall be applied to ...
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Common terms and phrases
accumulated earnings acquiring corporation adjusted basis applies capital loss common stock complete liquidation controlled corporation date of distribution December 31 described in section determined distribution or transfer distributor or trans distributor or transferor dividend carryover earnings and profits erty excess fair market value February 28 feror corporation following examples gain or loss graph holders Internal Revenue Code January June 30 liability loss corporation method of accounting operating loss carryovers operating loss deduction outstanding stock ownership paragraph percent in value personal holding company plan of liquidation plan of reorganization poration postacquisition preceding taxable provided in section provisions of section purchase pursuant quiring recognized redemption respect sale or exchange section 306 stock section 381 shareholder Statutory provisions stock of Corporation stock or securities subchapter subparagraph subsection taxable income taxable year beginning taxable year ending tion trade or business transaction transferor corporation treated tribution X Corporation
Popular passages
Page 107 - 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...
Page 111 - No gain or loss shall be recognized if stock or securities in a corporation a party to a reorganization are, in pursuance of the plan of reorganization, exchanged solely for stock or securities in such corporation or in another corporation a party to the reorganization.
Page 110 - 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.
Page 245 - Budget IV Civil Service Commission (Equal Employment Opportunity;)] V International Organizations Employees Loyalty Board VI Department of Defense VII Advisory Commission on Intergovernmental Relations VIII National Capital Transportation Agency IX Appalachian Regional Commission X National Capital Housing Authority XI United States Soldiers' Home XII District of Columbia Redevelopment Land Agency XIII National Commission on Product Safety Title 6 — [Reserved!
Page 128 - ... (B) as paid-in surplus or as a contribution to capital, then the basis shall be the same as it would be in the hands of the transferor, increased in the amount of gain or decreased in the amount of loss recognized to the transferor upon such transfer under the law applicable to the year in which the transfer was made.
Page 130 - ... the acquisition by one corporation, In exchange solely for all or a part of Its voting stock, of at least 80 per centum of the voting stock and at least 80 per centum of the total number of shares of all other classes of stock of another corporation...
Page 22 - For purposes of this section, control means the ownership of stock possessing at least 50 percent of the total combined voting power of all classes of stock entitled to vote, or at least 50 percent of the total value of shares of all classes of stock.
Page 114 - Subparagraph (B) in a transaction in which gain or loss was recognized in whole or in part...
Page 58 - ... possessing at least 80 percent of the total combined voting power of all classes of stock entitled to vote and the owner of at least 80 percent of the total number of shares of all other classes of stock (except nonvoting stock which is limited and preferred as to dividends...
Page 231 - ... such corporation has not continued to carry on a trade or business substantially the same as that conducted before...