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" ... the principal purpose for which such acquisition was made is evasion or avoidance of Federal income tax by securing the benefit of a deduction, credit, or other allowance which such person or corporation would not otherwise enjoy, then the Secretary... "
Reports of the Tax Court of the United States - Página 638
de United States. Tax Court - 1968
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Cases Decided in the United States Court of Claims ... with ..., Volume 126

United States. Court of Claims, Audrey Bernhardt - 1954 - 1160 páginas
...acquire, on or after October 8, 1940, directly or Indirectly, control of a corporation, * • * and the principal purpose for which such acquisition was made Is evasion or avoidance of Federal Income or excess profits tax by securing the benefit of a deduction, credit, or other allowance which such...
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The Code of Federal Regulations of the United States of America ..., Livro 2

1939 - 1522 páginas
...corporation, is determined by reference to the basis in the hands of tbe transferor corporation, and the principal purpose for which such acquisition was made is evasion or avoidance of Federal income or excess profits tax "by securing the benefit of a deduction, credit, or other allowance which such...
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United States Code, Volume 4

United States - 1988 - 1290 páginas
...than 2 years after the acquisition date, and (D) the principal purpose for such liquidation is the evasion or avoidance of Federal income tax by securing...benefit of a deduction, credit, or other allowance which the acquiring corporation would not otherwise enjoy, then the Secretary may disallow such deduction,...
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United States Code, Volume 3

United States - 1953 - 1744 páginas
...corporation, is determined by reference to the basis in the hands of the transferor corporation, and the principal purpose for which such acquisition was made is evasion or avoidance of Federal income or excess profits tax by securing the benefit of a deduction, credit, or other allowance which such...
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United States Code, Volume 6

United States - 1965 - 1110 páginas
...corporation, Is determined tv reference to the basis in the hands of the transferor ccrporation, and the principal purpose for which such acquisition was made is evasion or avoidance of Federal {268 Page 5055 5270 income tax by securing the benefit of a deduction, credit, or other allowance which...
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Individual Income Tax Provisions of the Internal Revenue Code: Applicable to ...

United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 páginas
...acquire, on or after October 8, 1940, directly or indirectly, control of a corporation * * * and the principal purpose for which such acquisition was made...deduction, credit, or other allowance which such person * * * would not otherwise enjoy, then such deduction, credit, or other allowance shall not be allowed....
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United States Congressional Serial Set, Edição 10878

1944 - 1344 páginas
...corporation, is determined by reference to the basis in the hands of the transferor corporation, and the principal purpose for which such acquisition was made is evasion or avoidance of Federal income or excess profits tax by securing the benefit of a deduction, credit, or other allowance which such...
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Revenue Act of 1943: Hearing Before the Committee on Finance, United States ...

United States. Congress. Senate. Committee on Finance - 1944 - 1198 páginas
...which such acquisition was made or availed of is the avoidance of Federal income or excess profits tax by securing the benefit of a deduction, credit, or other allowance, then such deduction, credit, or other allowance shall not be allowed." The Commissioner is further...
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Hearings, Reports and Prints of the Senate Committee on Finance

United States. Congress. Senate. Committee on Finance - 1944 - 1196 páginas
...which such acquisition was made or availed of is the avoidance of Federal income or excess-profits tax by securing the benefit of a deduction, credit, or other allowance, then such deduction, credit, or other allowance shall not be allowed. What is wrong with that in principle?...
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Revenue Act of 1943: Hearing Before the Committee on Finance, United States ...

United States. Congress. Senate. Committee on Finance - 1944 - 1194 páginas
...which such acquisition was made or availed of is the avoidance of Federal income or excess-profits tax by securing the benefit of a deduction, credit, or other allowance. It is assumed that this provision is directed primarily at the practice of acquiring corporations with...
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