 | United States - Law - 1965 - 1110 pages
...decrease resulting from a redemption to pay death taxes to which section 303 applies, and (C) such corporation has not continued to carry on a trade...substantially the same as that conducted before any change in the percentage ownership of the fair market value of such stock, the net operating loss carryovers,... | |
 | Administrative law - 1980 - 384 pages
...all of the stock of Z Corporation. During 1959, Z Corporation transfers its operations to town (.), a distance of 5 miles from its former location. By...individuals. This subparagraph may be illustrated by the following examples: Example (-/). X Corporation, a calendaryear taxpayer, is engaged in the business... | |
 | Administrative law - 1982 - 358 pages
...historically have constituted the primary activities of the corporation. (5) In determining whether a corporation has not continued to carry on a trade...before any increase in the ownership of its stock, all the facts and circumstances of the particular case shall be taken into account. Among the relevant... | |
 | Administrative law - 1964 - 214 pages
...decrease resulting from a redemption to pay death taxes to which section 303 applies, and (C) Such corporation has not continued to carry on a trade...substantially the same as that conducted before any change In the percentage ownership of the fair market value of such stock, the net operating loss carryovers,... | |
 | Administrative law - 1988 - 540 pages
...trade or business substantially the same as that conducted before the increase in stock ownership. (7) A corporation has not continued to carry on a trade...business substantially the same as that conducted before an increase in the ownership of its stock if the corporation discontinues more than a minor portion... | |
 | Administrative law - 1965 - 624 pages
...trade or business. (1) The provisions of section 382(a) are applicable only if the loss corporation baa not continued to carry on a trade or business substantially...the same as that conducted before any Increase In stock ownership which Is taken Into account In determining under paragraph (d) of this section whether... | |
 | Administrative law - 1995 - 952 pages
...parent of a group (within the meaning of section 382(a)(l) (A) and (B)), and any member of the group has not continued to carry on a trade or business...substantially the same as that conducted before any such increase (within the meaning of section 382(a)(l)(C)), then the portion of any consolidated net... | |
 | Administrative law - 1985 - 536 pages
...trade or business during a period between one date and another date only if, as of the later date, the corporation has not continued to carry on a trade...business substantially the same as that conducted immediately before the earlier date. See paragraph (h) of this section for rules relating to change... | |
 | Administrative law - 1983 - 340 pages
...trade or business during a period between one date and another date only if, as of the later date, the corporation has not continued to carry on a trade...business substantially the same as that conducted immediately before the earlier date. See paragraph (h) of this section for rules relating to change... | |
 | United States. Internal Revenue Service - Taxation - 1967 - 1388 pages
...parent of a group (within the meaning of section 382 (a) (1) (A) and (B)), and any member of the group has not continued to carry on a trade or business...substantially the same as that conducted before any such increase (within the meaning of section 382 (a) (1) (C) ) , then the portion of any consolidated... | |
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... such corporation has not continued to carry on a trade or business substantially the same as that conducted before... 
