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Table of Internal Revenue Code Sections
Table of Treasury Regulations
Table of Revenue Rulings
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26 U.S.C.A.—Internal Revenue 80 percent accumulated earnings acquiring corporation acquisition allocated amount apply assets Bittker boot business purpose capital gain cash Chapter CODE ANNOTATED 26 Commissioner common stock Cong Congress corporate level corporate tax corporation's debt deduction determining distributing corporation doctrine earnings and profits election entity equity example exchange fair market value Federal Income gain or loss held Helvering income tax infra Internal Revenue Code investment issue leveraged buyout liability limited merger nonrecognition ordinary income ownership partnership payment personal holding company petitioner preferred stock prior provides purchase qualify received recognize gain redeemed redemption regulations reorganization requirement result Rev.Rul Revenue Ruling S.Ct Section 351 sell Service Sess shareholder's shareholders shares statutory stockholders Subchapter subsidiary supra target corporation tax avoidance tax consequences Tax Court tax-free taxable income Taxation taxpayer tion transaction transfer transferor treated U.S.C.A.—Internal Revenue Code U.S.Tax United UNITED STATES CODE voting stock