 ... has the effect of the distribution of a taxable dividend, then there shall be taxed as a dividend to each distributee such an amount of the gain recognized under paragraph (1) as is not in excess of his ratable share of the undistributed earnings...  Internal Revenue Bulletin - Page 13by United States. Internal Revenue Service - 1956Full view - About this book
 | United States. Internal Revenue Service - 1924 - 396 pages
...paragraph (1) but has the effect of the distribution of a taxable dividend, then there shall be taxed as a dividend to each distributee such an amount of...of the gain recognized under paragraph (1) shall be taxed as a gain from the exchange of property. (e) If an exchange would be within the provisions of... | |
 | United States. Congress. Senate. Committee on Finance - 1924 - 468 pages
...shall be taxed as a dividend to the distributee such an amount of the gain recognized under section 203 as is not in excess of his ratable share of the undistributed..."The remainder, if any, of the gain recognized under section 203 shall be taxed as a gain from the exchange of property. "In the case of a distribution... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 pages
...paragraph (1) but has the effect of the distribution of a taxable dividend, then there shall be taxed as a dividend to each distributee such an amount of...of the gain recognized under paragraph (1) shall be taxed as a gain from the exchange of property. (e) If an exchange would be within the provisions of... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...paragraph (1) but has the effect of the distribution of a taxable dividend, then there shall be taxed as a dividend to each distributee such an amount of...of the gain recognized under paragraph (1) shall be taxed as a gain from the exchange of property. SEC. 203. (e) If an exchange would be within the provisions... | |
 | John F. Sherwood - 1925 - 206 pages
...paragraph (1) but has the effect of the distribution of a taxable dividend, then there shall be taxed as a dividend to each distributee such an amount of...of the gain recognized under paragraph (1) shall be taxed as a gain from the exchange of property. change consists not only of stock or securities permitted... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...paragraph ( 1 ) but has the effect of the distribution of a taxable dividend, then there shall be taxed as a dividend to each distributee such an amount of...of the gain recognized under paragraph (1) shall be taxed as a gain from the exchange of property. (e) If an exchange would be within the provisions of... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...subsection but has the effect of the distribution of a taxable dividend, then there shall be taxed as a dividend to each distributee such an amount of...the gain recognized under paragraph (1) -shall be taxed as a gain from the exchange of property. (d) Same — Gain of corporation. — If an exchange... | |
 | Eric Louis Kohler - 1927 - 618 pages
...taxable dividend, then there shall be taxed as a dividend to each distributee such an amount of the gam recognized under paragraph (1) as is not in excess...the gain recognized under paragraph ( 1 ) shall be taxed as a gain from the exchange of property. (e) If an exchange would be within the provisions of... | |
 | Harrison B. Spaulding - 1927 - 336 pages
...paragraph (1) but has the effect of the distribution of a taxable dividend, then there shall be taxed as a dividend to each distributee such an amount of...recognized under paragraph (1) as is not in excess of his rateable share of the undistributed earnings and profits of the corporation accumulated after February... | |
 | United States - 1928 - 1164 pages
...paragraph (1) but has the effect of the distribution of a taxable dividend, then there shall be taxed as a dividend to each distributee such an amount of...of the gain recognized under paragraph (1) shall be taxed as a gain from the exchange of property. (e) If an exchange would be within the provisions of... | |
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