 | United States. Bureau of Internal Revenue - Income tax - 1933 - 452 pages
...Act; or (b) if prior to the transfer it has been established to the satisfaction of the Commissioner that such transfer is not in pursuance of a plan having...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
...Act ; or (b) if prior to the transfer it has been established to the satisfaction of the Commissioner that such transfer is not in pursuance of a plan having...principal purposes the avoidance of Federal income taxes. (Section 902, Revenue Act of 1932.) PAR. 65. A trust shall be considered a foreign trust within the... | |
 | United States, United States. Congress. House. Committee on Ways and Means - Finance - 1936 - 308 pages
...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 of its...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... | |
 | United States - Session laws - 1939 - 780 pages
...1932; or (b) if prior to the transfer it has been established to the satisfaction of the Commissioner that such transfer is not in pursuance of a plan having...principal purposes the avoidance of Federal income taxes. SEC. 1252. DEFINITION OF "FOREIGN TRUST." A trust shall be considered a foreign trust within the meaning... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - Internal revenue - 1938 - 700 pages
...1932; or (b) if prior to the transfer it has been established to the satisfaction of the Commissioner that such transfer is not in pursuance of a plan having...principal purposes the avoidance of Federal income taxes. SEC. 1252. DEFINITION OF "FOREIGN TRUST." A trust shall be considered a foreign trust within the meaning... | |
 | Administrative law - 1940 - 1806 pages
...been established to the satisfaction of the Commissioner that such transfer, exchange, or liquidation, chapter, who willfully falls to collect or truthfully account for and pay over such tax, and The term "Federal income taxes" includes the excess-profits tax on the net Income of a corporation... | |
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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. 
