 | Administrative law - 1957 - 898 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... | |
 | Administrative law - 1973 - 296 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... | |
 | Administrative law - 1970 - 280 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... | |
 | Administrative law - 1967 - 280 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... | |
 | Administrative law - 1959 - 1338 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... | |
 | United States. Congress. House. Committee on Ways and Means - 1966 - 1434 pages
...exchange it has been established to the satisfaction of the Secretary of the Treasury that such exchango is not in pursuance of a plan having as one of its...principal purposes the avoidance of Federal income taxes. Thus, unless this clearance is obtained the liquidation would be treated as an exchange of property... | |
 | United States. Congress. Senate. Committee on Finance - 1969 - 1458 pages
...prior to the transaction the Secretary of the Treasury or his delegate determines that the transaction "is not in pursuance of a plan having as one of its...principal purposes the avoidance of Federal income taxes . " The Secretary of the Treasury or his delegate should be given statutory authority to make a determination... | |
 | Administrative law - 1972 - 284 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... | |
 | Administrative law - 1969 - 276 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... | |
 | Administrative law - 1960 - 630 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... | |
| |
... 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. 
