| United States. Bureau of Internal Revenue - Income tax - 1933 - 452 pages
...to the transfer it has been established to the satisfaction of the Commissioner that such transfer is not in pursuance of a plan having as one of its...principal purposes the avoidance of Federal income taxes. SEC. 903. DEFINITION OF "FOREIGN TRUST". A trust shall be considered a foreign trust within the meaning... | |
| United States. Internal Revenue Service - Income tax - 1936 - 604 pages
...unless, prior to such exchange, it has been established to the satisfaction of the Commissioner that such exchange is not in pursuance of a plan having as one...principal purposes the avoidance of Federal income taxes. ART. 112(i)-l. Reorganization with, or transfer of property to, a foreign corporation. — A foreign... | |
| United States, United States. Congress. House. Committee on Ways and Means - Finance - 1936 - 308 pages
...unless, prior to such exchange, it has been established to the satisfaction of the Commissioner that such exchange is not in pursuance of a plan having as one...principal purposes the avoidance of Federal income taxes. NOTE. — Section 110 (d) of the Eevenue Act of 1935, approved August 30, 1935, amended the above subsection... | |
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