 | United States. Congress. House. Committee on Ways and Means - 1966 - 1120 pages
...any taxable 15 year may be made after the filing of the return for such 16 year." 17 (2) Section 144 is amended by adding at the end 18 thereof the following new subsection : 19 "(c) Change of Election Defined.— For purposes 20 of this title, the term 'change... | |
 | United States. Congress. Senate. Committee on Labor and Public Welfare - 1968 - 1458 pages
...REFERENCE.— "For application of this subpart to certain acquiring corporations, see section 381(c)(24).n 16 (c) Section 48 (a) of such Code (relating to definition...the end 18 thereof the following new paragraph: 19 20 21 22 23 24 " (7) SECTION 40 PROPERTY. — Any property which is section 40 property (as defined... | |
 | United States. Congress. Senate. Committee on Finance - Income tax - 1969 - 1978 pages
...subchapter P of 16 chapter 1 (relating to special rules for determining capi17 tal gains and losses) is amended by adding at the end 18 thereof the following new section : 19 "SEC. 1252. TRANSFER OF FRANCHISES. 20 " (a) GENERAL RULE. — A transfer of a franchise... | |
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P of 16 chapter 1 (relating to special rules for determining capi17 tal gains and losses) is amended by adding at the end 18 thereof the following new section: 19 "SEC. 
