United States Congressional Serial Set, Issue 11735; Issue 11746U.S. Government Printing Office, 1954 - United States |
Contents
1 | |
9 | |
20 | |
29 | |
42 | |
48 | |
57 | |
64 | |
A-12 | |
A-18 | |
A-59 | |
A-70 | |
A-145 | |
A-156 | |
A-162 | |
A-165 | |
A-170 | |
A-172 | |
A-182 | |
A-188 | |
A-279 | |
A-294 | |
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Common terms and phrases
accumulated acquiring corporation adjusted basis allocated allowed annuity applicable attributable beneficiary capital gains capital loss Code committee committee's bill computing contract contributions corresponds to section decedent December 31 deduction depreciation determined distributable net income dividends received domestic corporation earnings and profits employee estate or trust estate tax excess excess profits taxes excluded exempt existing law expenses extent fair market value filing foreign corporation gain or loss gift tax grantor gross income interest inventory investment limitation liquidation loss carryover nonparticipating stock operating loss option ordinary income paid paragraph participating stock partner partnership payments percent period personal holding company present law prior purposes qualify redemption relating respect restricted stock rule sale or exchange section 112 section 23 section 359 section corresponds securities shareholder specifically stock options SUBCHAPTER subpart subsection substantially substantive change tax avoidance taxable income taxpayer tion trade or business transaction transfer treated