Permanent records in substantial form shall be kept by every taxpayer who participates in a tax-free exchange in connection with a corporate reorganization showing the cost or other basis of the transferred property and the amount of stock or securities... Large-scale Coastal Behavior - Page 208edited by - 1995 - 331 pagesFull view - About this book
| United States. Internal Revenue Service - Income tax - 1936 - 604 pages
...every taxpayer who participates in a tax-free exchange in connection with a corporate reorganization showing the cost or other basis of the transferred...or securities and other Property or money received, in order to facilitate the determination 229 of gain or loss from a subsequent disposition of such... | |
| Administrative law - 1939 - 1030 pages
...every taxpayer who participates in a tax-free exchange in connection with a corporate reorganization showing the cost or other basis of the transferred...or securities and other property or money received, in order to facilitate the determination of gain or loss from a subsequent disposition of such stock... | |
| Administrative law - 1940 - 1806 pages
...every taxpayer who participates in a tax-free exchange in connection with a corporate reorganization Corporation TITLE 14— Civil Aviation I Civil in order to facilitate the determination of gain or loss from a subsequent disposition of such stock... | |
| Administrative law - 1941 - 1688 pages
...section 112 (b) (5) showing the cost or ether basis in his hands of the transferred property, and of the amount of stock or securities and other property or money received, in order to facilitate the determination of gain or loss from a subsequent disposition of such stock... | |
| Administrative law - 1939 - 1522 pages
...all property, including all stock or securities, transferred incident to the plan; (c) A statement of the amount of stock or securities and other property or money received in the exchange, including a statement of all distributions or other disposition made thereof. The... | |
| United States. Internal Revenue Service - Taxation - 1939 - 636 pages
...property transferred and the amount of stock or securities and other property (including money) received, in order to facilitate the determination of gain or...such stock or securities and other property received on the exchange or distribution. PART II. — Basis for determining gain or loss. SEC. 113. ADJUSTED... | |
| Administrative law - 1963 - 382 pages
...tax-free exchange in connection with a reorganization under section 374(a) of the Internal Revenue Code, showing the cost or other basis of the transferred...securities and other property received from the exchange. Retention period : Permanent. 26 CFR 1.374-3 4.15 Records required in computing depreciation allowance... | |
| Administrative law - 1997 - 504 pages
...corporation which participates in a tax-free exchange in connection with a section 374(a) reorganization showing the cost or other basis of the transferred...securities and other property received from the exchange. [Т.О. 6528. 26 FR 401, Jan. 19, 1961] § 1 .374-4 Property acquired by electric railway corporation... | |
| Administrative law - 1949 - 776 pages
...participates in a tax-free exchange in connection with a corporate reorganization showing the cost of other basis of the transferred property and the amount...securities and other property received from the exchange. [TD 5402, 9 FB 11049] . f> § 29.112 (c)-l Receipt of other property or money in tax-free exchange... | |
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