Reorganizations and Other Exchanges in Federal Income Taxation: Realization and Recognition of Gain Or Loss in Such Transactions |
Contents
THE NATURE OF INCOME 1 Introductory CHAPTER | 3 |
Taxing Power Not Extended to New Subjects 6 Need for Defining Income | 6 |
Income in Various Senses | 7 |
Copyright | |
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16th Amendment 68th Cong 80 per centum acquiring corporation acquisition Amendment amount apply assets basis bonds capital stock cash classes of stock Commissioner common stock Company corporation a party Court distribution earnings or profits erty Example exchange of property exchange of stock fair market value February 28 gain or loss ganization Gregg Statement held for productive holders interest or control issued least 80 least a majority Liberty Bond liquidation loss is recognized meaning number of shares old corporation par value paragraph persons petitioner Phellis plan of reorganization poration preferred stock profits accumulated property held property or money purchase pursuance realized receipt recognition of gain reor reorganiza result Revenue Act ruling section 112 Sess share of stock shareholders statute stock in Corporation stock or securities stockholders Tax Board taxable taxpayer term tion total number trans transaction transferor Union Carbide voting stock wash sales X Corporation