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Original publisher: [Washington, D.C.: U.S. G.P.O.: Supt. of Docs., U.S. G.P.O., distributor, 2006]. OCLC Number: (OCoLC)70081397 Subject: Income tax ...Show synopsisOriginal publisher: [Washington, D.C.: U.S. G.P.O.: Supt. of Docs., U.S. G.P.O., distributor, 2006]. OCLC Number: (OCoLC)70081397 Subject: Income tax -- Law and legislation -- United States. Excerpt: ... PUBLIC LAW 109 - 222 - MAY 17, 2006 120 STAT. 359 Section 355 ( relating to distributions of stock and securities 26 USC 355. of a controlled corporation ) is amended by adding at the end the following new subsection: ' ' ( g ) SECTION NOT TO APPLY TO DISTRIBUTIONS INVOLVING DIS-QUALIFIED INVESTMENT CORPORATIONS. - ' ' ( 1 ) IN GENERAL. - This section ( and so much of section 356 as relates to this section ) shall not apply to any distribution which is part of a transaction if - ' ' ( A ) either the distributing corporation or controlled corporation is, immediately after the transaction, a dis-qualified investment corporation, and ' ' ( B ) any person holds, immediately after the trans-action, a 50-percent or greater interest in any disqualified investment corporation, but only if such person did not hold such an interest in such corporation immediately before the transaction. ' ' ( 2 ) DISQUALIFIED INVESTMENT CORPORATION. - For pur-poses of this subsection - ' ' ( A ) IN GENERAL. - The term ' disqualified investment corporation ' means any distributing or controlled corpora-tion if the fair market value of the investment assets of the corporation is - ' ' ( i ) in the case of distributions after the end of the 1-year period beginning on the date of the enact-2 3 ment of this subsection, ? or more of the fair market value of all assets of the corporation, and ' ' ( ii ) in the case of distributions during such 1-3 4 year period, ? or more of the fair market value of all assets of the corporation. ' ' ( B ) INVESTMENT ASSETS. - ' ' ( i ) IN GENERAL. - Except as otherwise provided in this subparagraph, the term ' investment assets ' means - ' ' ( I ) cash, ' ' ( II ) any stock or securities in a corporation, ' ' ( III ) any interest in a partnership, ' ' ( IV ...Hide synopsis
An ACT to Provide for Reconciliation Pursuant to Section 201 of the Concurrent Resolution on the Budget for Fiscal Year 2004. – Trade paperback
(2010)
by United States Congress (Creator)
An ACT to Provide for Reconciliation Pursuant to Section 201(a)(1) of the Concurrent Resolution on the Budget for Fiscal Year 1997. – Trade paperback
(2010)
by United States Congress House of Represen (Creator)
An ACT to Provide for Reconciliation Pursuant to Section 201(a)(1) of the Concurrent Resolution on the Budget for Fiscal Year 1997. – Trade paperback
(2010)
by United States Congress (Creator)
An ACT to Provide for Reconciliation Pursuant to Section 201(b) of the Concurrent Resolution on the Budget for Fiscal Year 2006. – Trade paperback
(2010)
by United States Congress House of Represen (Creator)
An ACT to Provide for Reconciliation Pursuant to Section 201(b) of the Concurrent Resolution on the Budget for Fiscal Year 2006. – Trade paperback
(2010)
by United States Congress (Creator)
An ACT to Provide for Reconciliation Pursuant to Section 201(a)(1) of the Concurrent Resolution on the Budget for Fiscal Year 1997. (Bibliogov) – Trade paperback (2010)
by
United States Congress House of Represen (Creator)
Trade paperback, Bibliogov 2010
English
818 pages
ISBN: 1240224893 ISBN-13: 9781240224890
The BiblioGov Project is an effort to expand awareness of the public documents and records of the U.S. Government via print publications. In broadening the public understanding of government and its work, an enlightened democracy can grow and prosper. Ranging from historic Congressional Bills to the most recent Budget of the United States Government, the BiblioGov Project spans a wealth of government information. These works are now made available through an environmentally friendly, print-on-demand basis, using only what ...Show moreThe BiblioGov Project is an effort to expand awareness of the public documents and records of the U.S. Government via print publications. In broadening the public understanding of government and its work, an enlightened democracy can grow and prosper. Ranging from historic Congressional Bills to the most recent Budget of the United States Government, the BiblioGov Project spans a wealth of government information. These works are now made available through an environmentally friendly, print-on-demand basis, using only what is necessary to meet the required demands of an interested public. We invite you to learn of the records of the U.S. Government, heightening the knowledge and debate that can lead from such publications.Hide
Description:New. This item is printed on demand. The BiblioGov Project is...New. This item is printed on demand. The BiblioGov Project is an effort to expand awareness of the public documents and records of the U.S. Government via print publications. In broadening the public understanding of government and its work, an enlightened de.
Description:BRAND NEW PAPERBACK. 7.44 by 10 inches. This book is printed on...BRAND NEW PAPERBACK. 7.44 by 10 inches. This book is printed on demand [allow 1-2 weeks for printing]. (00818 pages) lang=english accessory: no accessory (Paperback )
