 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...  Internal Revenue Cumulative Bulletin - Page 120by United States. Internal Revenue Service - 1979Full view - About this book
 | United States. Court of Claims - 1937 - 710 pages
...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 stock. * * * In the case of amounts distributed in partial liquidation * * * the part of such distribution... | |
 | United States. Internal Revenue Service - 1924 - 396 pages
...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 stock. The gain or loss to the distributee resulting from such exchange shall be determined under section... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...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 stock. The gain or loss to the distributee resulting from such exchange shall be determined under section... | |
 | John F. Sherwood - 1925 - 206 pages
...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 stock. The gain or loss to the distributee resulting from such exchange shall be determined under section... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 pages
...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 stock. The gain or loss to the distributee resulting from such exchange shall be determined under section... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...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 stock. The gain or loss to the distributee resulting from such exchange shall be determined under section... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...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 stock. The gain or loss to the distributee resulting from such exchange shall be determined under section... | |
 | Eric Louis Kohler - 1927 - 618 pages
...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 stock. The gain or loss to the distributee resulting from such exchange shall be determined under section... | |
 | Harrison B. Spaulding - 1927 - 336 pages
...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 stock. The gain or loss to the distributee resulting from such exchange shall be determined under section... | |
 | United States - 1928 - 268 pages
...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 stock. The gain or loss to the distributee resulting from such exchange shall be determined under section... | |
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