 | Administrative law - 1987 - 776 pages
...(2) If before the transfer it has been established to the satisfaction of the Commissioner that the transfer is not in pursuance of a plan having as one...principal purposes the avoidance of Federal income taxes. (b) Whether a transfer of stock or securities is in pursuance of a plan having as one of its principal... | |
 | United States - Session laws - 1939 - 780 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. (j) INSTALLMENT OBLIGATIONS. — For nonrecognition of gain or loss in the case of Installment obligations,... | |
 | Joseph Isenbergh - Aliens - 2006 - 966 pages
...it has been established to the satisfaction of the Commissioner that such exchange or distribution is not in pursuance of a plan having as one of its...principal purposes the avoidance of federal income taxes. 3 2 A device specifically targeted by Congress was the transfer by an individual of appreciated property... | |
 | Administrative law - 1956 - 786 pages
...If before the transfer It has been established to the satisfaction of the Secretary or his delegate that such transfer is not in pursuance of a plan having...principal purposes the avoidance of Federal income taxes. IT. D. 6127, 20 FB 1644, Mar. 18, 1955] § 1.1492-1 Nontaxable transfers, (a) The tax imposed by section... | |
 | Administrative law - 1971 - 782 pages
...If before the transfer it has been established to the satisfaction of the Secretary or his delegate that such transfer is not in pursuance of a plan having...principal purposes the avoidance of Federal income taxes. I TD 6500, 25 FR 12082, Nov. 28, I860] § 1.1492-1 Nontaxable transfers. (a) The tax imposed by section... | |
 | Administrative law - 1972 - 868 pages
...If before the transfer It has been established to the satisfaction of the Secretary or his delegate that such transfer Is not In pursuance of a plan having...principal purposes the avoidance of Federal Income taxes. {TD 6500, 25 FK 12082, Nov. 26, 1960] § 1.1492-1 Nontaxable transfers. (a) The tax imposed by section... | |
 | Administrative law - 1968 - 728 pages
...If before the transfer It has been established to the satisfaction of the Secretary or his delegate that such transfer is not In pursuance of a plan having...principal purposes the avoidance of Federal Income taxes. [TD 6500, 25 FR 12082, Nov. 26. 1960] § 1.1492-1 Nontaxable transfers. (a) The tax Imposed by section... | |
 | Administrative law - 1967 - 548 pages
...If before the transfer it has been established to the satisfaction of the Secretary or his delegate that such transfer is not In pursuance of a plan having...principal purposes the avoidance of Federal income taxes. [TD 6500, 25 FR 12082, Nov. 26, 1960] § 1.1492-1 Montnxable transfers. (a) The tax imposed by section... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1933 - 262 pages
...103 : or (b) if prior to tbe 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. (June 6, 1932, c. 200, 8 902, 47 Stat. 284.) Sec. 352. Definition of "foreign trust ".—A trust shall... | |
 | Administrative law - 1966 - 272 pages
...exchange, 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. For purposes of this section, any distribution described in section 355 (or so much of section 356... | |
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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. 
