 | 2001 - Страниц: 508
...business corporation, as defined in section 1371 of the Internal Revenue Code of 1954), or §391.0 §391.0 (B) One-half of such portion, in the case of any other...indebtedness is made out of the ordinary income account or t he capital gain account, then an amount equal to the aggregate reduction which would be required... | |
 | 1993 - Страниц: 590
...tta case of a corporation (other than an electln. small business corporation, as defined In section 1371 of the Internal Revenue Code of 1954), or (B) One-half of such portion, in the сазе of any other person. (4) If any portion of a qualified withdrawn) to pay the principal on... | |
 | 1989 - Страниц: 696
...the case of any other person. (3) If any portion of a qualified withdrawal to pay the principal of an indebtedness is made out of the ordinary income account or the capital gain account, then the basis of the vessel, barge, or container (or share therein) with respect to which such indebtedness... | |
 | 1982 - Страниц: 640
...Title 26 — Internal Revenue (3) If any portion of a qualified withdrawal to pay the principal of an indebtedness is made out of the ordinary income account or the capital gain account, then the basis of the vessel, barge, or container (or share therein) with respect to which such indebtedness... | |
 | 1988 - Страниц: 1086
...the case of any other person. (3) If any portion of a qualified withdrawal to pay the principal of an Indebtedness is made out of the ordinary income account or the capital gain ac. count, then the basIs of the vessel, barge, or container (or share therein) with respect to which... | |
 | United States - 1972 - Страниц: 266
...the case of a corporation (other than an electing small business corporation, as defined in section 1371 of the Internal Revenue Code of 1954) , or "...account, then an amount equal to the aggregate reduction wliich would be required by paragraphs (2) and (3) if this were a qualified withdrawal for a purpose... | |
 | United States - 1968 - Страниц: 894
...business corporation, as denned in section 1371 of the Internal Revenue Code of 1954), or 72 stat. 1650. "(B) One-half of such portion, in the case of any other person. 26 use 1371. "(4) If any portion of a qualified withdrawal to pay the principal on any indebtedness... | |
 | United States. Internal Revenue Service - 1976 - Страниц: 624
...the case of any other person. (3) If any portion of a qualified withdrawal to pay the principal of an indebtedness is made out of the ordinary income account or the capital gain account, then the basis of the vessel, barge, or container (or share therein) with respect to which such indebtedness... | |
 | 1976 - Страниц: 964
...the case of a corporation (other than an electing small business corporation, as defined In section 1371 of the Internal Revenue Code of 1954), or (B)...a qualified withdrawal to pay the principal on any Indebted ness Is made out of the ordinary Income ac•count or the capital gain account, then an amount... | |
 | United States. Congress. House. Committee on Ways and Means - 1980 - Страниц: 150
...tax treatment of certain qualified withdrawals, to read as follows (new material is underscored) : '(4) If any portion of a qualified withdrawal to pay the principal on any indebtedness or any amount described in subparaffraph (f) (1) (D) is made out of the ordinary income account or... | |
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... (A) Five-eighths of such portion, in the case of a corporation (other than an electing small business corporation, as defined in section 1371 of the Internal Revenue Code of 1954) , or " (B) One-half of such portion, in the case of any other person. 
