 | United States. Internal Revenue Service - 1924 - 396 pages
...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...be taxed as a gain from the exchange of property. (e) If an exchange would be within the provisions of paragraph (3) of subdivision (b) if it were not... | |
 | 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... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...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...be taxed as a gain from the exchange of property. SEC. 203. (e) If an exchange would be within the provisions of paragraph (3) of subdivision (b) if... | |
 | John F. Sherwood - 1925 - 206 pages
...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...be taxed as a gain from the exchange of property. change consists not only of stock or securities permitted by such paragraph to be received without... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 pages
...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...be taxed as a gain from the exchange of property. (e) If an exchange would be within the provisions of paragraph (3) of subdivision (b) if it were not... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...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...be taxed as a gain from the exchange of property. (e) If an exchange would be within the provisions of paragraph (3) of subdivision (b) if it were not... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...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...be taxed as a gain from the exchange of property. (d) Same — Gain of corporation. — If an exchange would be within the provisions of subsection (b)(4)... | |
 | Eric Louis Kohler - 1927 - 618 pages
...be taxed as a dividend to each distributee such an amount of the gam recognized under paragraph (1) as is not in excess of his ratable share of the undistributed...be taxed as a gain from the exchange of property. (e) If an exchange would be within the provisions of paragraph (3) of subdivision (b) if it were not... | |
 | Harrison B. Spaulding - 1927 - 336 pages
...distributee such an amount of the gain recognized under paragraph (1) as is not in excess of his rateable share of the undistributed earnings and profits of...be taxed as a gain from the exchange of property. (e) If an exchange would be within the provisions of paragraph (3) of subdivision (b) if it were not... | |
 | United States - 1928 - 1164 pages
...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...be taxed as a gain from the exchange of property. (e) If an exchange would be within the provisions of paragraph (3) of subdivision (b) if it were not... | |
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... as is not in excess of his ratable share of the undistributed earnings and profits of the corporation accumulated after February 28, 1913. The remainder, if any, of the gain recognized under paragraph (1) shall be taxed as a gain from the exchange... 
