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He made, as he advanced, many courteous signs of greeting to the men he passed, neglecting to notice the women, however, like one who deemed their favor, in the present enterprise, of no importance.
The delay had been created by the grave preparations that were deemed necessary to so solemn and unusual a conference.
It was considered as being bad enough to be a slave; but to be a poor man's slave was deemed a disgrace indeed!
The State tribunals may then be left with a more entire charge of federal causes; and appeals, in most cases in which they may be deemed proper, instead of being carried to the Supreme Court, may be made to lie from the State courts to district courts of the Union.
But since that time other reasons have occurred to me, by which I have been led to change my opinion, and to think that I ought indeed to go on committing to writing all the results which I deemed of any moment, as soon as I should have tested their truth, and to bestow the same care upon them as I would have done had it been my design to publish them.
And as for the experiments that others have already made, even although these parties should be willing of themselves to communicate them to him (which is what those who esteem them secrets will never do), the experiments are, for the most part, accompanied with so many circumstances and superfluous elements, as to make it exceedingly difficult to disentangle the truth from its adjuncts- besides, he will find almost all of them so ill described, or even so false (because those who made them have wished to see in them only such facts as they deemed conformable to their principles), that, if in the entire number there should be some of a nature suited to his purpose, still their value could not compensate for the time what would be necessary to make the selection.
One of the purposes of section 332 is to permit groups of corporations to reorganize their assets into the most efficient form free of tax that may otherwise result from liquidation of a corporate entity.(9) In lieu of a general rule that causes a prior intercompany transfer of stock to trigger gain upon the subsequent liquidation (or downstream merger) of an entity (T) whose stock was transferred, TEI believes that a liquidation of a subsidiary pursuant to section 332 (or a deemed section 332 liquidation as a result of an election under section 338(h)(10)) or a downstream merger should not be triggering events for the recognition of gain.
The lender-parent is deemed to have made a loan to the borrower-child at the applicable Federal rate (AFR).
The purging elections are provided in the section 1291(d)(2)(A) deemed sale election and the section 1291(d)(2)(B) deemed dividend election.
26.2632-1 (c)(1), to eliminate any confusion about the deemed allocation of a GST exemption to direct and indirect skips.
[subsections] 1.132-5(m)(2)(ii) and (iv) effectively provide, however, that no such business-oriented security program will be deemed to exist unless the employer establishes an overall (24-hour) security program with respect to the employee or (ii) the security is provided in accordance with an independent security.