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Books Books 1 - 10 of 73 on (ii) by reason of a mere change in the form of conducting the trade or business of....
" (ii) by reason of a mere change in the form of conducting the trade or business of the taxpayer, if the employee continues to be employed in such trade or business and the taxpayer retains a substantial interest in such trade or business. "(3) Special... "
Enterprise Zones--1982: Hearing Before the Subcommittee on Savings, Pensions ... - Page 63
by United States. Congress. Senate. Committee on Finance. Subcommittee on Savings, Pensions, and Investment Policy - 1982 - 535 pages
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1979
...which section 381(a) applies, if the employee continues to be employed by the acquiring corporation, or (ii) By reason of a mere change in the form of conducting...substantial interest in such trade or business. (3) Special rule. Any increase in tax under paragraph (1) shall not be treated as tax ireposed by this chapter...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1974
...section 381 (a) applies, if the employee continues to be employed by the acquiring corporation, or (ii) By reason of a mere change in the form of conducting...substantial interest In such trade or business. (3) Special rule. Any increase In tax under paragraph (1) shall not be treated as tax imposed by this chapter for...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1977
...which section 381(a) applies, if the employee continues to be employed by the acquiring corporation, or (ii) By reason of a mere change In the form of conducting...substantial interest in such trade or business. (3) Special rule. Any increase in tax under paragraph ( 1) shall not be treated as tax inposed by this chapter...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1973
...section 381 (a) applies. if the employee continues to be employed by the acquiring corporation, or (ii) By reason of a mere change in the form of conducting...such trade or business and the taxpayer retains a subetantial interest in such trade or busthea. (3) SpeCial rule. Any increase in tax under paragraph...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1976
...section 881 (a) applies, if the employee continues to be employed by the acquiring corporation, or (Ii) By reason of a mere change In the form of conducting...employee continues to be employed in such trade or bualnias and the taxpayer retains a substantial Interest In such trade or business. (3) SpecIal rule....
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1992
...estimated useful life which was taken into account in computing the taxpayer's qualified investment by reason of a mere change in the form of conducting the trade or business in which such section 38 property is used provided that the conditions set forth in subdivision (ii)...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1973
...estimated useful life which was taken into account In computing the taxpayer's qualified Investment by reason of a mere change In the form of conducting the trade or business In which such section 38 property Is used provided that the conditions set forth In subdivision (ii)...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1999
...estimated useful life which was taken into account in computing the taxpayer's qualified investment by reason of a mere change in the form of conducting the trade or business in which such section 38 property is used provided that the conditions set forth in subdivision (ii)...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1987
...estimated useful life which was taken into account in computing the taxpayer's qualified investment by reason of a mere change in the form of conducting the trade or business in which such section 38 property is used provided that the conditions set forth in subdivision (ii)...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1972
...estimated useful life which was taken into account in computing the taxpayer's qualified investment by reason of a mere change in the form of conductIng the trade or business in which such section 38 property is used provided that the conditions set forth in subdivision (II)...
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