Regulations 101 Relating to the Income Tax Under the Revenue Act of 1938

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U.S. Government Printing Office, 1939 - Income tax - 802 pages
 

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Page 251 - ... owned by him at the time of the adoption of the plan of liquidation shall be recognized only to the extent provided In subsections (e) and (f ). (b) Excluded Corporation. — For purposes of this section, the term "excluded corporation...

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