 Section 355 contemplates a continuity of the entire business enterprise under modified corporate forms and a continuity of interest in all or part of such business enterprise on the part of those persons who, directly or indirectly, were the owners of...  Reports of the United States Tax Court - Strana 34autor/autoři: United States. Tax Court - 1985Úplné zobrazení - Podrobnosti o knize
 | 1980 - 384 str.
...modified corporate form, and (except as provided in section 368(a)(1)(D)) a continuity of interest therein on the part of those persons who, directly or indirectly,...owners of the enterprise prior to the reorganization. The Code recognizes as a reorganization the amalgamation (occurring in a specified way) of two corporate... | |
 | 1975 - 324 str.
...under modified corporate forms and a continuity of interest in all or part of such business enterprise on the part of those persons who, directly or indirectly, were the owners of the enterprise prior to the distribution or exchange. All the requisites of business and corporate purposes described under §... | |
 | 1990 - 590 str.
...section 368(a)(l)(D)) a continuity of interest therein on the part of those 26 CFR Ch. I (4-1-90 Edition) persons who, directly or indirectly, were the owners of the enterprise prior to the reorganization. The continuity of business enterprise requirement is described in paragraph (d) of this section. The... | |
 | 1999 - 532 str.
...the distributing and controlled corporations. In this regard section 355 requires that one or more persons who, directly or indirectly, were the owners of the enterprise prior to the distribution or exchange own, in the aggregate, an amount of stock establishing a continuity of interest... | |
 | 1998 - 512 str.
...the distributing and controlled corporations. In this regard section 355 requires that one or more persons who, directly or indirectly, were the owners of the enterprise prior to the distribution or exchange own, in the aggregate, an amount of stock establishing a continuity of Interest... | |
 | 2000 - 586 str.
...the distributing and controlled corporations. In this regard section 355 requires that one or more persons who, directly or indirectly, were the owners of the enterprise prior to the distribution or exchange own, in the aggregate, an amount of stock establishing a continuity of interest... | |
 | 1989 - 604 str.
...and a continuity of interest in all or part of the property received or retained on the part of those who, directly or indirectly, were the owners of the enterprise prior to the distribution or exchange. Whether or not a distribution is made under section 1101 in such a manner... | |
 | 1990 - 922 str.
...and a continuity of interest in all or part of the property received or retained on the part of those who, directly or indirectly, were the owners of the enterprise prior to the distribution or exchange. Whether or not a distribution is made under section 1101 in such a manner... | |
 | 1970 - 868 str.
...and a continuity of interest in all or part of the property received or retained on the part of those who, directly or indirectly, were the owners of the enterprise prior to the distribution or exchange. Whether or not a distribution is made under section 1101 in such a manner... | |
 | 1959 - 1584 str.
...section 368 (a) (1) (D) ) a continuity of interest therein on the part of those persons who, directlj or Indirectly, were the owners of the enterprise prior to the reorganization. The Code recognizes as a reorganization the amalgamation (occurring in a specified way) of two corporate... | |
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