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" IN LIQUIDATION. 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... "
Comparison of the Revenue Acts of 1934 and 1936 - Page 79
by United States, United States. Congress. House. Committee on Ways and Means - 1936 - 290 pages
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Cases Decided in the United States Court of Claims, Volume 101

United States. Court of Claims - 1944
...Stat. 253, 255), which provides for the taxation of the gain derived on liquidation. It reads : (c) Amounts distributed in complete liquidation of a corporation...from such exchange shall be determined under section 202, but shall be recognized only to the extent provided in section 203. * * * Since the transaction...
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Cases Decided in the United States Court of Claims, Volume 86

United States. Court of Claims - 1938
...Court but section 115 provides with reference to distributions by corporations in subdivision (c) (c) Distributions in liquidation. Amounts distributed...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...
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Cases Decided in the United States Court of Claims, Volume 84

United States. Court of Claims - 1937
...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...
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Revenue Act of 1924: Hearings Before the Committee on Finance, United States ...

United States. Congress. Senate. Committee on Finance - 1924 - 456 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...
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Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - 1924 - 363 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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Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ...

Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 549 pages
...shall be applied against and reduce the basis of the stock provided in section 204.20 SEC. 201. (c) Amounts distributed in complete liquidation of a corporation...from such exchange shall be determined under section 202,20 but shall be recognized only to the extent provided in section 203.20 In the case of amounts...
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Income Tax Accounting

John F. Sherwood - 1925 - 205 pages
...distribution shall be applied against and reduce the basis of the stock provided in section 204. (c) Amounts distributed in complete liquidation of a corporation...from such exchange shall be determined under section 202, but shall be recognized only to the extent provided in section 203. In the case of amounts distributed...
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Questions and Answers on Federal Tax Laws: Based on Revenue Act of 1924 and ...

Irving Bank-Columbia Trust Company - 1925 - 143 pages
...distribution shall be applied against and reduce the basis of the stock provided in section 204. (c) Amounts distributed in complete liquidation of a corporation...from such exchange shall be determined under section 202, but shall be recognized only to the extent provided in section 203. In the case of amounts distributed...
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Comparison of the Revenue Acts of 1926 and 1928: With Index

United States - 1928 - 247 pages
...distribution shall be applied against and reduce the basis of the stock provided in section 204. (c) Amounts distributed in complete liquidation of a corporation...from such exchange shall be determined under section 202, but shall be recognized only to the extent provided in section 203. In the case of amounts distributed...
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Income Tax Procedure ...

Robert Hiester Montgomery - 1925
...payments in exchange for stock." T4 LAW. Section 201 (c) Amounts distributed in complete liquidation71 of a corporation shall be treated as in full payment...from such exchange shall be determined under section 202, but shall be recognized only to the extent provided in section 203." .... " For full discussion...
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