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Distributions of stock pursuant to orders enforcing the antitrust laws. Hearing before the Committee on Finance, United States Senate, Eighty-seventh Congress, first session, on H. R. 8847, a bill to amend the Internal revenue code of 1954 so as to provide that certain distributions of stock made pursuant to orders enforcing the antitrust laws shall not be treated as dividend distributions but shall be treated as a return of basis and result in gain only to the extent basis on the underlying stock is exceeded. September 13, 1961.

Title
Distributions of stock pursuant to orders enforcing the antitrust laws. Hearing before the Committee on Finance, United States Senate, Eighty-seventh Congress, first session, on H. R. 8847, a bill to amend the Internal revenue code of 1954 so as to provide that certain distributions of stock made pursuant to orders enforcing the antitrust laws shall not be treated as dividend distributions but shall be treated as a return of basis and result in gain only to the extent basis on the underlying stock is exceeded. September 13, 1961.
Author
United States. Congress. Senate. Committee on Finance.
Publication
Washington, U. S. Govt. Print. Off., 1961.

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Details

Description
iii, 163 p. illus.; 24 cm.
Subject
  • Income tax > Law and legislation > United States
  • Capital gains tax > United States
  • Dividends > Taxation > United States
  • Antitrust law > United States
Call Number
JLE 74-2611
LCCN
61062385
OCLC
  • 10084481
  • NYPG744812430-B
Author
United States. Congress. Senate. Committee on Finance.
Title
Distributions of stock pursuant to orders enforcing the antitrust laws. Hearing before the Committee on Finance, United States Senate, Eighty-seventh Congress, first session, on H. R. 8847, a bill to amend the Internal revenue code of 1954 so as to provide that certain distributions of stock made pursuant to orders enforcing the antitrust laws shall not be treated as dividend distributions but shall be treated as a return of basis and result in gain only to the extent basis on the underlying stock is exceeded. September 13, 1961.
Imprint
Washington, U. S. Govt. Print. Off., 1961.
Research Call Number
JLE 74-2611
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