 | United States - 1965 - 1110 pages
...defined. (a) In general. For purposes of this subchapter, a distribution shall be treated as in partial liquidation of a corporation if — (1) the distribution...occurs within the taxable year in which the plan is adopted or within the succeeding taxable year, Including (but not limited to) a distribution which... | |
 | 1979 - 350 pages
...this subchapter, a distribution shall be treated as in partial liquidation of a corporation if— (l) The distribution is one of a series of distributions...occurs within the taxable year in which the plan is adopted or within the succeeding taxable year, including (but not limited to) a distribution which... | |
 | 1960 - 1764 pages
...distribution shall be treated na In parti* liquidation of a corporation If— (1) The distribution la one of a series of distributions In redemption of...occurs within the taxable year In which the plan Is adopted or within the succeeding taxable year, including (but not limited to) a distribution which... | |
 | 2004 - 596 pages
...received in part or full payment in exchange for the stock. A distribution is treated as in partial liquidation of a corporation if: (1) The distribution...of the stock of the corporation pursuant to a plan of complete liquidation, or (2) The distribution: (i) Is not essentially equivalent to a dividend,... | |
 | 1983 - 340 pages
...Title 26— Internal Revenue distribution is treated as in partial liquidation of a corporation if: (l) The distribution is one of a series of distributions...of the stock of the corporation pursuant to a plan of complete liquidation, or (2) The distribution: (i) Is not essentially equivalent to a dividend,... | |
 | 1998 - 514 pages
...exchange for the stock. A distribution is treated as in partial liquidation of a corporation if: (l) The distribution is one of a series of distributions...of the stock of the corporation pursuant to a plan of complete liquidation, or (2) The distribution: (i) Is not essentially equivalent to a dividend,... | |
 | United States. Internal Revenue Service - 1967 - 1510 pages
...of 1954 provides that a distribution will be treated as in partial liquidation of a corporation if the distribution is not essentially equivalent to...pursuant to a plan, and occurs within the taxable year the plan is adopted or within the succeeding taxable year. Section 1.346-1 (a) (2) of the regulations... | |
 | Wisconsin - 1955 - 850 pages
...purposes of ch. 71, a distribution shall be treated as in partial liquidation of a corporation if : (a) The distribution is one of a series of distributions...the stock of the corporation pursuant to a plan ; or (b) The distribution is not essentially equivalent to a dividend, is in redemption of a part of the... | |
 | Wisconsin - 1955 - 890 pages
...purposes of ch. 71, a distribution shall be treated as in partial liquidation of a corporation if : (a) The distribution is one of a series of distributions...the stock of the corporation pursuant to a plan ; or (b) The distribution is not essentially equivalent to a dividend, is in redemption of a part of the... | |
 | United States. Congress. House. Committee on Ways and Means - 1958 - 1170 pages
...revision would, as in existing law, include in the definition of partial liquidation a distribution which is one of a series of distributions in redemption...of the stock of the corporation pursuant to a plan. Subsection (a) (2) would clarify existing law by providing specifically that all other distributions... | |
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For purposes of this subchapter, a distribution shall be treated as in partial liquidation of a corporation if — (1) the distribution is one of a series of distributions in redemption of all of the stock of the corporation pursuant to a plan; or (2)... 
