From inside the book
Results 1-3 of 22
Page 230
... securities in certain reorganizations . ( 1 ) General rule ( a ) In general . No gain or loss shall be recognized if stock or securities in a corporation a party to a reorganization are , in pursuance of the plan of reorganization ...
... securities in certain reorganizations . ( 1 ) General rule ( a ) In general . No gain or loss shall be recognized if stock or securities in a corporation a party to a reorganization are , in pursuance of the plan of reorganization ...
Page 234
... securities , solely stock or securities of a corporation ( referred to in this Subsection as " controlled corporation " ) which it controls immediately before the distribution , ( ii ) the transaction was not used principally as a ...
... securities , solely stock or securities of a corporation ( referred to in this Subsection as " controlled corporation " ) which it controls immediately before the distribution , ( ii ) the transaction was not used principally as a ...
Page 239
... Securities with respect to which nonrecognition of gain would be permit- ted . The term " other property " does not include securities to the extent that , under R.S. 47 : 133 C or H , such securities would be permitted to be received ...
... Securities with respect to which nonrecognition of gain would be permit- ted . The term " other property " does not include securities to the extent that , under R.S. 47 : 133 C or H , such securities would be permitted to be received ...
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