Advisory Group Recommendations on Subchapters C, J, and K of the Internal Revenue Code: Hearings Before the Committee on Ways and Means, House of Representatives, Eighty-sixth Congress, First Session ...
U.S. Government Printing Office, 1959 - Corporations - 1044 pages
Reviews proposed amendments to Internal Revenue Code regarding Subchapters C, corporation distribution of profits; J, estates, trusts, beneficiaries and decedents; and K, partnerships. a. "Revised Report on Partners and Partnerships," Advisory Group on Subchapter K of the Internal Revenue Code of 1954, Dec. 31, 1957 (p. 115-173). b. "Final Report on Estates, Trusts, Beneficiaries, and Decedents," Advisory on Subchapter J of the Internal Revenue Code of 1954, Dec. 30, 1958 (p. 257-359). c. "Revised Report on Corporate Distributions and Adjustments," Advisory Group on Subchapter C of the Internal Revenue Code of 1954, Dec. 11, 1958 (p. 473-603). Includes the following Committee Prints.
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50 percent accumulated income acquiring corporation adjusted basis advisory group recommends allocated amount apply attributable basis of partnership beneficiaries capital gain CASNER CHAIRMAN charitable collapsible corporation committee complete liquidation corpus death deceased partner decedent deduction determined distributable net income distributive share dividend election estate or trust estate tax existing law extent fair market value gain or loss grantor gross income included income in respect income tax inter vivos trusts Internal Revenue Internal Revenue Code Internal Revenue Service inventory items LAURENS WILLIAMS limited marital deduction ordinary income ownership paid paragraph partner's interest partnership interest partnership property payment person preferred stock present law problem proposed amendment provides purposes redemption regulations reorganization result revised report sale or exchange section 343 assets section 751 assets shareholder statute statutory subchapter subsection substantial tax avoidance taxable income taxpayer throwback rule tion transaction transfer treated trust instrument unrealized receivables WILLIS