 | United States - Law - 1965 - 1110 pages
...Secretary or his delegate may by regulations prescribe) to have this subsection apply, then no gain or loss shall be recognized to such corporation from the sale or exchange by It of property during the calendar year 1954. (2) Certain provisions of section 337 made applicable. For purposes... | |
 | Administrative law - 1969 - 268 pages
...liquidation, less .assets retained to meet claims, then no gain or loss shall be recognized to .euch corporation from the sale or exchange by It of property within such 12-month .period. (b) Property defined— (1) In general. .For purposes of subsection (a), the term "property" does not... | |
 | United States. Internal Revenue Service - Tax administration and procedure - 1963 - 1436 pages
...corporation are distributed in complete liquidation, less assets retained to meet claims, then no gain or loss shall be recognized to such corporation from...exchange by it of property within such 12-month period. Section 1.337-2 (b) of the Income Tax Regulations provides, in part, that the nonrecognition provisions... | |
 | United States. Internal Revenue Service - Tax administration and procedure - 1967 - 1510 pages
...are distributed in complete liquidation, less assets retained to meet claims, no gain or loss will be recognized to such corporation from the sale or...exchange by it of property within such 12-month period. Section 1.337-1 of the Income Tax Regulations provides, in part, that the 12-month period will begin... | |
 | Wisconsin - Bills, Private - 1955 - 850 pages
...corporation are distributed in complete liquidation, less assets retained to meet claims, then no gain or loss shall be recognized to such corporation from...exchange by it of property within such 12month period. (2) PROPERTY DEFINED, (a) In general. For purposes of sub. (1), the term "property" does not include... | |
 | Wisconsin - Session laws - 1955 - 890 pages
...corporation are distributed in complete liquidation, less assets retained to meet claims, then no gain or loss shall be recognized to such corporation from...exchange by it of property within such 12month period. (2) PROPERTY DEFINED, (a) In general. For purposes of sub. (1), the term "property" does not include... | |
 | United States. Congress. House. Committee on Ways and Means - Taxation - 1958 - 1176 pages
...corporation are distributed in complete liquidation, less assets retained to meet claims, then no gain or loss shall be recognized to such corporation from...exchange by it of property within such 12-month period. A distribution to shareholders of such corporation within such 12-month period of all beneficial interest... | |
 | United States. Congress. House. Committee on Ways and Means - Corporations - 1959 - 1064 pages
...liquidation, less assets retained to meet claims (including claims of dissenting stockholders), then no gain or loss shall be recognized to such corporation from...exchange by it of property within such 12-month period. A transfer of assets by such corporation within such 12-month period made to a liquidation trust or... | |
 | Wisconsin - Session laws - 1961 - 794 pages
...distributed in complete liquidation, less assets retained to meet claims, then * * * gain or loss shall not be recognized to such corporation from the sale or...exchange by it of property within such 12-month period to the extent that such gain or loss is participated in by Wisconsin resident shareholders. Approved... | |
 | United States. Tax Court - Taxation - 1961 - 1178 pages
...Secretary or his delegate may by regulations prescribe) to have this subsection apply, then no gain or loss shall be recognized to such corporation from the sale or exchange by It of property during the calendar year 1954. 3 SEC. 337. GAIN OR LOSS ON SALES OR EXCHANGES IN CONNECTION WITH CERTAIN... | |
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June 22, 1954, and (2) within the 12-month period beginning on the date of the adoption of such plan, all of the assets of the corporation are distributed in complete liquidation, less assets retained to meet claims, then no gain or loss shall be recognized... 
