Tax Treatment of Bank Holding Company Divestitures
United States. Congress. Joint Committee on Internal Revenue Taxation, United States. Congress. House. Committee on Ways and Means
U.S. Government Printing Office, 1976 - Bank holding companies - 15 pages
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1966 tax provisions 1970 amendments 1970 bank holding 1974 committee bill 25 percent appropriate to effectuate bank holding company bank or nonbank bank stock basis reduction C.I.T. Financial Corporation company’s own stock cutoff date December 31 disposition distribution of stock divestiture requirements divestitures made pursuant dividend enacted eral exchange Federal Reserve Board final certification gain realized GATX Corporation Hardaway Holding Company Act holding company divestitures holding company legislation holding company selling installment payment installment tax payment June 30 LaSalle stock National Bank nonbank subsidiary nonbanking activities nonbanking assets nonrecognition of gain nonrecognition treatment one-bank holding companies ordinary income ownership pany parent corporation permitted preferred stock quired rata with respect recognition of gain Recommendations.—(1 remain a bank Republic of Texas required to divest result rollover alternative selling either bank Signal Equities special tax spinoff method stock or securities tax relief tax treatment tax-free spinoff tion Ullman bill provides voting stock