 Amounts distributed in complete liquidation of a corporation shall be treated as in full payment in exchange for the stock, and amounts distributed in partial liquidation of a corporation shall be treated as in part or full payment in exchange for the...  Reports of the U.S. Board of Tax Appeals - Page 327by United States. Board of Tax Appeals - 1942Full view - About this book
 | United States. Court of Claims - 1938 - 834 pages
...115 provides with reference to distributions by corporations in subdivision (c) — (c) Distributions in liquidation. — Amounts distributed in complete...in part or full payment in exchange for the stock. We think the two sections should be considered together, and when so construed we find that the statute... | |
 | United States. Court of Claims - 1937 - 710 pages
...now in such cases as the one we have before us. Section 201 (c) of the 1924 act provided that — (c) Amounts distributed in complete liquidation of a corporation...in part or full payment in exchange for the stock. * * * In the case of amounts distributed in partial liquidation * * * the part of such distribution... | |
 | United States. Congress. Senate. Committee on Finance - 1924 - 468 pages
...new taxes of great magnitude, in the guise of administrative, provisions, as follows: "SEC. 201. (c) Amounts distributed- in complete liquidation of a...and amounts distributed in partial liquidation of u corporation shall be treated an in part or full payment in exchange for the stock. "The gain or loss... | |
 | United States. Internal Revenue Service - 1924 - 396 pages
...Distributions in liquidation. — Amounts distributed in complete liquidation, of a corporation are to be treated as in full payment in exchange for the...stock, and amounts distributed in partial liquidation are to be treated as in part or full payment in exchange: for the stock so canceled or redeemed. The... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...Distributions in liquidation. — Amounts distributed in complete liquidation of a corporation are to be treated as in full payment in exchange for the...stock, and amounts distributed in partial liquidation are to be treated as in part or full payment in exchange for the stock so canceled or redeemed. The... | |
 | Clem Wetzell Collins - 1928 - 976 pages
...of $10,000 to A which is subject to both normal and surtax. The Act of 1924 provides that : tributed in partial liquidation of a corporation shall be treated...or full payment in exchange for the stock. The gain on a liquidating dividend is now subject to normal and surtax. Under the 1921 Act that part of the... | |
 | United States. Internal Revenue Service - 1931 - 502 pages
...Distributions in liquidation. — Amounts distributed in complete liquidation of a corporation are to be treated as in full payment in exchange for the...stock, and amounts distributed in partial liquidation are to be treated as in part or full payment in exchange for the stock so canceled or redeemed. The... | |
 | United States. Bureau of Internal Revenue - 1933 - 452 pages
...Distributions in liquidation.—Amounts distributed in complete liquidation of a corporation are to be treated as in full payment in exchange for the...stock, and amounts distributed in partial liquidation are to be treated as in part or full payment in exchange for the stock so canceled or redeemed. The... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 pages
...Distributions in liquidation. — Amounts distributed in complete liquidation of a corporation are to be treated as in full payment in exchange for the...stock, and amounts distributed in partial liquidation are to be treated as in part or full payment in exchange for the stock so canceled or redeemed. The... | |
 | United States. Internal Revenue Service - 1936 - 604 pages
...Distributions in liquidation. — Amounts distributed in complete liquidation of a corporation are to be treated as in full payment in exchange for the...stock, and amounts distributed in partial liquidation are to be treated as in part or full payment in exchange for the stock so canceled or redeemed. The... | |
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