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Page 423
... example , if K owns 80 percent of the stock of M and N , and N owns 100 percent of the stock of O , then K , M , N , and O are all members of the affiliated group and may file a consolidated return . As another example , if Downs 80 ...
... example , if K owns 80 percent of the stock of M and N , and N owns 100 percent of the stock of O , then K , M , N , and O are all members of the affiliated group and may file a consolidated return . As another example , if Downs 80 ...
Page 461
... Example ( 1 ) above , except that on Decem- ber 31 , 1966 , P sold S's obligation instead of its stock . The excess loss account would be applied to reduce the basis of the obligation to zero , and P would then have an excess loss ...
... Example ( 1 ) above , except that on Decem- ber 31 , 1966 , P sold S's obligation instead of its stock . The excess loss account would be applied to reduce the basis of the obligation to zero , and P would then have an excess loss ...
Page 463
... example , re- capture - of - depreciation income from a distribution of machinery could occur in many cases . How is this prob- lem handled ? In a complete liquidation , whether or not under Section 332 , gain or loss is taken into ...
... example , re- capture - of - depreciation income from a distribution of machinery could occur in many cases . How is this prob- lem handled ? In a complete liquidation , whether or not under Section 332 , gain or loss is taken into ...
Contents
The Thirtieth Year of the Natural Gas Act and Its | 1 |
Title Examination and Division Orders | 29 |
Royalty Problems Incident to the Processing of Natural | 89 |
Copyright | |
13 other sections not shown
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Common terms and phrases
5th Cir agreement allocated amount applied assignment Bankline basis carried interest Comm'r Commission consolidated return contract Corp corporation decision deduction depreciation division order drilling economic interest effect error ref'd excess loss account exemption fact filed Hugoton industry interest owner investment involved land Legal Fdn lessee lessor Magnolia Petroleum Co market value ment mineral Natural Gas net profits interest Oil & Gas oil and gas operator opinion ordinary income overriding royalty ownership partnership party percent Petroleum Phillips Petroleum Co pipeline problem production payment profits interest holder provisions purchase question received recovery Regulations remainderman reserves result Revenue Ruling royalty interest rules Section securities service partner Simplot slant drilling Southwest Exploration Stanolind Subject Properties supra Supreme Court Tax Court taxable taxpayer Texas Texas Co tion tract transaction transfer trust instrument United wellhead