From inside the book
Results 1-3 of 66
Page 238
... distribution is by such other corpora- tion in complete cancellation or redemption of all its stock , and the transfer of all the property occurs within the taxable year ; in such case the adoption by the shareholders of the resolution ...
... distribution is by such other corpora- tion in complete cancellation or redemption of all its stock , and the transfer of all the property occurs within the taxable year ; in such case the adoption by the shareholders of the resolution ...
Page 271
... Distribution in liquidation . Amounts distributed in complete liquidation of a corporation shall be treated as in full payment in exchange for the stock , and amounts distributed in partial liquidation of a corporation shall be treated ...
... Distribution in liquidation . Amounts distributed in complete liquidation of a corporation shall be treated as in full payment in exchange for the stock , and amounts distributed in partial liquidation of a corporation shall be treated ...
Page 272
... distribution to which Subsection E ( 1 ) applies , then the basis of such new stock and of the stock with respect to which it is distributed ( referred to in this paragraph as " old stock " ) , respectively , shall , in the ...
... distribution to which Subsection E ( 1 ) applies , then the basis of such new stock and of the stock with respect to which it is distributed ( referred to in this paragraph as " old stock " ) , respectively , shall , in the ...
Contents
REVENUE AND TAXATION | 1 |
Department of Revenue | 23 |
Index to Title 47 Revenue and Taxation see Volume containing end of Title | 47 |
Copyright | |
Common terms and phrases
1st Ex.Sess 2nd Ex.Sess Act shall become Added by Acts adjusted adjusted basis allocated allowed Amended by Acts amount apportionable income B.T.A. Docket basis become effective beginning after December C.J.S. Taxation carryback chain store Chapter Code Annotated Collector of Revenue computed corporation December 31 Department of Revenue determined distribution donation election employee exemption federal income tax filed gain or loss gross income Historical and Statutory income tax return individual interest Internal Revenue Code January Law Institute Library References Taxation Louisiana Revised Statutes Louisiana State Law medical savings account net income Operation Game paragraph partnership payment prior provided in R.S. purposes pursuant refund S.Ct secretary Section special funds Statutes of 1950 statutory revision authority Subpart subsec Subsection Subtitle tax credit tax imposed taxable income taxable periods beginning taxable years beginning taxpayer tion Title 47 trust United States Code WESTLAW Electronic Research WESTLAW Topic withholding