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" ... it has been established to the satisfaction of the Secretary or his delegate that such exchange is not in pursuance of a plan having as one of its principal purposes the avoidance of Federal income taxes. "
Regulations 86 Relating to the Income Tax Under the Revenue Act of 1934 - Page 174
by United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 466 pages
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Regulations 77 Relating to the Income Tax Under the Revenue Act of 1932

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...
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Federal income tax handbook

Robert Hiester Montgomery - Income tax - 1938 - 1286 pages
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Introduction to Federal Taxation (1936 Act)

George Tilden Altman - Finance - 1936 - 190 pages
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Cases on the Law of Taxation: Parts I, II and III and VI

John MacArthur Maguire - Taxation - 1936 - 1070 pages
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Regulations 94 Relating to the Income Tax Under the Revenue Act of 1936

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...
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Comparison of the Revenue Acts of 1934 and 1936

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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A Surtax on Undistributed Profits as Affecting Mining Corporations ...

Edward Knight - Excess profits tax - 1937 - 326 pages
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