 | United States. Court of Claims - 1946 - 936 pages
...means a distribution by a corporation in complete cancellation or redemption of a part of its stock, or one of a series of distributions in complete cancellation or redemption of all or a portion of its stock. From a reading of the section it seems to us that Congress' intention in the enactment of this whole... | |
 | United States. Internal Revenue Service - 1924 - 396 pages
...means a distribution by a corporation in complete cancellation or redemption of a part of its stock, or one of a series of distributions in complete cancellation or redemption of all or a portion of its stock. ART. 1541. Dividends. — Dividends for the purpose of the statute comprise any distribution in the... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...means a distribution by a corporation in complete cancellation or redemption of a part of its stock, or one of a series of distributions in complete cancellation or redemption of all or a portion of its stock. SEC. 201. (c) Any distribution (whether in cash or other property) made by a corporation to its shareholders... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 pages
...means a distribution by a corporation in complete cancellation or redemption of T. part of its stock, or one of a series of distributions in complete cancellation or redemption of all or a portion of its stock. DETERMINATION OF AMOUNT OF GAIN OR LOSS SEC. 202. (a) Except as hereinafter provided hi this section,... | |
 | John F. Sherwood - 1925 - 206 pages
...means a distribution by a corporation in complete cancellation or redemption of a part of its stock, or one of a series of distributions in complete cancellation or redemption of all or a portion of its stock. In general, any distribution of profits by a domestic or foreign corporation to shareholders constitutes... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...means a distribution by a corporation in complete cancellation or redemption of a part of its stock, or one of a series of distributions in complete cancellation or redemption of all or a portion of its stock. Regulations 65. ART. 1541. Dividends. — Dividends for the purpose of the statute comprise any distribution... | |
 | Harrison B. Spaulding - 1927 - 336 pages
...means a distribution by a corporation in complete cancellation or redemption of a part of its stock, or one of a series of distributions in complete cancellation or redemption of all or a portion of its stock. APPENDIX II PROVISIONS OF THE UNITED STATES REVENUE ACT OF 1926 RELATING TO THE TAXATION OF CAPITAL... | |
 | Eric Louis Kohler - 1927 - 618 pages
...means a distribution by a corporation in complete cancellation or redemption of a part of its stock, or one of a series of distributions in complete cancellation or redemption of all or a portion of its stock. DETERMINATION OF AMOUNT OF GAIN OR LOSS Sec. 202. (a) Except as hereinafter provided in this section,... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...means a distribution by a corporation in complete cancellation or redemption of a part of its stock, or one of a series of distributions in complete cancellation or redemption of all or a portion of its stock. SEC. 116. EXCLUSIONS FROM GROSS INCOME. In addition to the items specified in section 22 (b), the following... | |
 | United States - 1928 - 1164 pages
...distribution by a corporation in complete ¡932 Ch.19 cancellation or redemption of a part of its stock, or one of a series of distributions in complete cancellation or redemption of all or a portion of its stock. (June 2, 1924, 4.01 p. т., с. 234, § 201, 43 Stat. 254; Feb. 26, 1926, c. 27, § 201, 44 Stat. 10.)... | |
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... one of a series of distributions) in complete cancellation or redemption... 
