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" Distributions in redemption of stock "(a) General rule. — If a corporation redeems its stock (within the meaning of section 317(b)), and if paragraph (1), (2), (3), or (4) of subsection (b) applies, such redemption shall be treated as a distribution... "
Reports of the United States Tax Court - Page 48
by United States. Tax Court - 1989
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United States Code

United States - 1965
...section applies, determinations as to whether the acquisition is, by reason of section 302 (b) , to be treated as a distribution in part or full payment in exchange for the stock shall be made by reference to the stock of the issuing corporation. In applying section 318 (a) (relating...
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Reports of the Tax Court of the United States, Volume 47

United States. Tax Court - 1967
...and If paragraph (1), (2), (3). or (4) of subsection (b) applies, such redemption shall be trented as a distribution In part or full payment In exchange for the stock. (b) RIDIIIPTIONS TREATED AS EXCHANGER. — • •••••• (S) TEIMINATION or SHAREHOLDER'S INTEREST....
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Code of Federal Regulations: Containing a Codification of Documents of ...

1979
...corporation redeems its stock (within the meaning of section 317(b)). and if paragraph (1). (2). (3). or (4) of subsection (b) applies, such redemption shall be...the stock. (b) Redemptions treated as exchanges— (.ll Redemptions not equivalent to dividends. Subsection (a) shall apply if the redemption is not essentially...
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The Code of Federal Regulations of the United States of America

1969
...redeems its stock (within the meaning of section 317 (b) ), and If paragraph (1), (2). (3), or (4) of subsection (b) applies, such redemption shall be...distribution In part or full payment in exchange for the Btock. (b) Redemptions treated as exchanges — (1) Redemptions not equivalent to dividends. Subsection...
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The Code of Federal Regulations of the United States of America

2002
...provides that a distribution in redemption of all of the stock of the corporation owned by a shareholder shall be treated as a distribution in part or full payment in exchange for the stock of such shareholder. In determining whether all of the stock of the shareholder has been redeemed,...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1959
...provides that a distribution in redemption of all of the stock of the corporation owned by a shareholder shall be treated as a distribution in part or full payment in exchange for the stock of such shareholder. In determining whether all of the stock of the shareholder has been redeemed,...
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The Code of Federal Regulations of the United States of America

1983
...provides that a distribution in redemption of all of the stock of the corporation owned by a shareholder shall be treated as a distribution in part or full payment in exchange for the stock of such shareholder. In determining whether all of the stock of the shareholder has been redeemed,...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1960
...section applies, determinations as to whether the acquisition Is, by reason of section 302 (b), to be treated as a distribution In part or full payment In exchange for the stock shall be made by reference to the stock of the Issuing corporation. In applying section 31C (a) (relating...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1982
...1.355-1. § 1.346-2 Treatment of certain redemptions. If a distribution in a redemption of stock qualifies as a distribution in part or full payment in exchange for the stock under both section 302(a) and this section, then only this section shall be applicable. None of the...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1985
...any of the provisions of section 302(b). A distribution in redemption of stock shall be considered a distribution in part or full payment in exchange for the stock under section 302(a) provided paragraph (1), (2), (3), or (4) of section 302(b) applies. Section 318(a)...
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