 ... the principal purpose for which such acquisition was made is evasion or avoidance of Federal income tax by securing the benefit of a deduction, credit, or other allowance which such person or corporation would not otherwise enjoy, then such deduction,...  Reports of the Tax Court of the United States - Page 439by United States. Tax Court - 1959Full view - About this book
 | United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1954 - 1160 pages
...for which such acquisition was made Is evasion or avoidance of Federal Income or excess profits tax by securing the benefit of a deduction, credit, or...deduction, credit, or other allowance shall not be allowed. • • • 878 Opinion of the Court On the other hand, the Government may not be required to acquiesce... | |
 | Taxation - 1972 - 1578 pages
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