 Between members of a family, as defined in paragraph (2) (D); (B) Except in the case of distributions in liquidation, between an individual and a corporation more than 50 per centum in value of the outstanding stock of which is owned, directly or indirectly,...  Reports of the Tax Court of the United States - Page 66by United States. Tax Court - 1962Full view - About this book
 | 1953 - 1028 pages
...case of distributions in liquidation, between an individual and a corporation more than SO percent In value of the outstanding stock of which is owned,...directly or indirectly, by or for such individual; C. Between a grantor and a fiduciary of any trust; or D. Between a fiduciary of я trust and a beneficiary... | |
 | 1951 - 984 pages
...the eve of distributions in liquidation, between aa individual and a corporation more than 50 percent in value of the outstanding stock of which is owned, directly or indirectly, by or for «uch individual; C. Between a grantor and a fiduciary of any trust; or D. Between a fiduciary... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - 780 pages
...a family, as defined in paragraph (2) (D); (B) Except in the case of distributions in liquidation, between an individual and a corporation more than...directly or indirectly, by or for such individual ; (C) Except in the case of distributions in liquidation, between two corporations more than 50 per... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 pages
...exchanges of property, directly or indirectly — (B) Except in the case of distributions in liquidation, between an individual and a corporation more than...directly or indirectly, by or for such individual ; (C) Except in the case of distributions in liquidation, between two corporations more than 50 per... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1938 - 348 pages
...a family, as defined in paragraph (2) (D) ; (B) Except in the case of distributions in liquidation, between an individual and a corporation more than...directly or indirectly, by or for such individual ; (C) Except in the case of distributions in liquidation, between two corporations more than 50 per... | |
 | 1940 - 1806 pages
...a family, as defined In paragraph (2) (D); (B) Except in the case of distributions in liquidation, between an individual and a corporation more than...directly or Indirectly, by or for such individual; (C) Except In the case of distributions in liquidation, between two corporations more than 50 per centum... | |
 | 1941 - 1688 pages
...a family, as defined In paragraph (2) (D); (B) Except In the case of distributions In liquidation, between an Individual and a corporation more than...directly or Indirectly, by or for such Individual; (C) Except in the case of distributions In liquidation, between two corporations more than 50 per centum... | |
 | 1939 - 1030 pages
...family, as denned in paragraph (2) (D) ; "! B) Except in the case of distributions in liquidation, between an individual and a corporation more than...directly or indirectly, by or for such individual ; "(C) Except in the case of distributions in liquidation, between two corporations more than 50 per... | |
 | United States - 1953 - 1744 pages
...(2) — (A) between a husband and wife ; or iB) between an individual and a corporation more than 80 ident by such individual, his spouse, and his minor children and minor grandchildren ; any gain recognized... | |
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