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Page 8
... gain or loss . 132. Recognition of gain or loss ; 133. Recognition of gain or loss ; general rule . exchanges solely in kind . 134. Recognition of gain or loss ; gain from exchanges not solely in kind . 135. Recognition of gain or loss ...
... gain or loss . 132. Recognition of gain or loss ; 133. Recognition of gain or loss ; general rule . exchanges solely in kind . 134. Recognition of gain or loss ; gain from exchanges not solely in kind . 135. Recognition of gain or loss ...
Page 107
... Gain of corporation . No gain or loss shall be recognized if a corporation a party to a reorganization exchanges property in pursu- ance of the plan of reorganization , solely for stock or securities in another corporation a party to ...
... Gain of corporation . No gain or loss shall be recognized if a corporation a party to a reorganization exchanges property in pursu- ance of the plan of reorganization , solely for stock or securities in another corporation a party to ...
Page 108
... gain from the exchange of property . C. Gain of corporation in reorganization . If an exchange would be within the provisions of Sub - section D of R.S. 47 : 133 if it were not for the fact that the property received in exchange ...
... gain from the exchange of property . C. Gain of corporation in reorganization . If an exchange would be within the provisions of Sub - section D of R.S. 47 : 133 if it were not for the fact that the property received in exchange ...
Contents
ΤΟ | xii |
Research Louisiana State Law Institute | xviii |
Chap Page | xxiv |
Copyright | |
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1934 amendment 2nd Ex.Sess allowed annual license April 12 assessment authority B.T.A. Docket basis cense tax cent centum Chapter collected Collector of Revenue computing Constitution Construction and application court dealer December 31 dividends dollars engaged exempt federal income tax Federal Law fees filed foreign corporations franchise tax gain or loss gross annual gross income gross sales History and Source horsepower impose a license interest L.Ed La.Ann Law Acts Law Review Commentaries Law under R.S. Legislature liable Louisiana luxury tax manufacturer ment motor vehicles municipal net income Notes of Decisions occupational license tax Op.Atty operated Orleans owner paid parish payment peddler prior laws provided as follows purchase purpose refund registration retail S.Ct sales tax selling semi-trailers Sess soft drinks sold Source of Law statute tangible personal property tax imposed tax levied taxable taxation taxpayer thereof tion trucks wholesale