 | United States. Internal Revenue Service - Income tax - 1936 - 604 pages
...the shares of another corporation, the resulting gain or loss is to be computed in the same manner as though the corporation were dealing in the shares...deduction where permitted by the provisions of the Act. ART. 22 (a) -17. Contributions to corporation by shareholders. — If a corporation requires additional... | |
 | Administrative law - 1939 - 1030 pages
...the shares of another corporation, the resulting gain or loss is to be computed in the same manner as though the corporation were dealing in the shares...deduction where permitted by the provisions of the Act.*t 3.22 (a)-17 Contributions to corporation by shareholders. If a corporation requires additional... | |
 | Administrative law - 1941 - 1688 pages
...the shares of another corporation, the resulting gain or loss is to be computed in the same manner as though the corporation were dealing in the shares...deduction where permitted by the provisions of the Internal Revenue Code.'t § 19.22 (a) -17 Contributions to corporation by shareholders. If a corporation... | |
 | Administrative law - 1940 - 1806 pages
...the shares of another corporation, the resulting gain or loss is to be computed in the same manner ized if (1) a taxpayer exchanges property held for...truck for a new truck or a passenger automobile for Act.*t §9.22 (a) -17 Contributions to corporation by shareholders. If a corporation requires additional... | |
 | United States. Internal Revenue Service - Taxation - 1935 - 488 pages
...the shares of another corporation, the resulting gain or loss is to be computed in the same manner as though the corporation were dealing in the shares...as a deduction where permitted by the provisions of applicable statutes. Articles 563 of Regulations 65, approved October 6, 1924, and Regulations 69,... | |
 | United States. Tax Court - Law reports, digests, etc - 1947 - 1522 pages
...the pay*»it had been made In any other property. Any gain derived from such transaction IB rabjtrt to tax, and any loss sustained is allowable as a deduction where permitted by the prortoioiM of the Internal Revenue Code. funds did exist, that need was occasioned by the use of its... | |
 | Administrative law - 1949 - 776 pages
...corporation were dealing in the shares of another. So also if the corporation receives its own stocks as consideration upon the sale of property by it,...deduction where permitted by the provisions of the Internal Revenue Code. I 29.22 (a) -16 Contributions to corporation by shareholders. If a corporation... | |
 | United States. Congress. House. Committee on Ways and Means - Income tax - 1953 - 1536 pages
...the shares of another corporation, the resulting gain or loss is to be computed in the same manner as though the corporation were dealing in the shares...as a deduction where permitted by the provisions of applicable statutes. The present Treasury Regulations 111, section 29.22 (a)-15 provides that— Whether... | |
| |
But if a corporation deals in its own shares as it might in the shares of another corporation, the resulting gain or loss is to be computed in the same manner as though the corporation were dealing in the shares of another. So also if the corporation... 
