The Federal ReporterWest Publishing Company, 1957 |
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Seite 187
... interest " test and intended that test to be applicable in administration of the statute . 26 U.S. C.A. ( I.R.C.1939 ) § 112 ( b ) ( 10 ) , ( g ) ( 1 ) . 5. Internal Revenue ~ 492 , 637 The " continuity of interest " doctrine which ...
... interest " test and intended that test to be applicable in administration of the statute . 26 U.S. C.A. ( I.R.C.1939 ) § 112 ( b ) ( 10 ) , ( g ) ( 1 ) . 5. Internal Revenue ~ 492 , 637 The " continuity of interest " doctrine which ...
Seite 193
... interest in the acquiring corpora- their interest in the transferor . " In the tion " by reason of , or in exchange for present case the Tax Court made what we believe was an unjustified change from " or " to " and " in this formulation ...
... interest in the acquiring corpora- their interest in the transferor . " In the tion " by reason of , or in exchange for present case the Tax Court made what we believe was an unjustified change from " or " to " and " in this formulation ...
Seite 194
... interests . " Just as there is no continuity of interest if the stock of the acquiring corporation goes to a new party who supplies addi- tional capital , so too there is no con- tinuity of interest if the new stock goes to " old " or ...
... interests . " Just as there is no continuity of interest if the stock of the acquiring corporation goes to a new party who supplies addi- tional capital , so too there is no con- tinuity of interest if the new stock goes to " old " or ...
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TABLE OF CONTENTS | 61 |
Judges VII | 77 |
Admiralty Rules XLIII | 85 |
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