The Federal ReporterWest Publishing Company, 1957 |
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Halaman 187
... interest " test and intended that test to be applicable in administration of the statute . 26 U.S. C.A. ( I.R.C.1939 ) ยง 112 ( b ) ( 10 ) , ( g ) ( 1 ) . 5. Internal Revenue 492 , 637 The " continuity of interest " doctrine which ...
... interest " test and intended that test to be applicable in administration of the statute . 26 U.S. C.A. ( I.R.C.1939 ) ยง 112 ( b ) ( 10 ) , ( g ) ( 1 ) . 5. Internal Revenue 492 , 637 The " continuity of interest " doctrine which ...
Halaman 193
... interest in the acquiring corpora- their interest in the transferor . " In the tion " by reason of , or in exchange for present case the Tax Court made what we believe was an unjustified change from " or " to " and " in this formulation ...
... interest in the acquiring corpora- their interest in the transferor . " In the tion " by reason of , or in exchange for present case the Tax Court made what we believe was an unjustified change from " or " to " and " in this formulation ...
Halaman 194
... interests . " Just as there is no continuity of interest if the stock of the acquiring corporation goes to a new party who supplies addi- tional capital , so too there is no con- tinuity of interest if the new stock goes to " old " or ...
... interests . " Just as there is no continuity of interest if the stock of the acquiring corporation goes to a new party who supplies addi- tional capital , so too there is no con- tinuity of interest if the new stock goes to " old " or ...
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9 Cir action affirmed agreement Ahtanum alleged amended amount appellant appellant's appellee application arbitration Board cause certiorari charge Chief Judge Circuit Judge Cite as 236 Civil Procedure claim Commission Commissioner Company conscientious objector contract Corp corporation Court of Appeals Criminal damages decision declaratory judgment defendant defendant's dence denied dismissed District Court employees entitled evidence F.Supp fact Federal Power Federal Power Commission filed finding glucuronic acid held income tax Indians indictment injury insured Internal Revenue issue judgment jurisdiction jury Kanmak KEY NUMBER SYSTEM L.Ed lease liability libel ment motion natural gas negligence opinion Panhandle parties patent payments person petitioner plaintiff prior proceeding question remanded rule S.Ct Section sion Stat statute suit supra Tax Court taxpayer testimony tion trial court trial judge trust U. S. Atty United States Court United States District verdict violation York York City