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" Amounts distributed In complete liquidation of a corporation shall be treated as In full payment in exchange for the stock... "
Cases Decided in the United States Court of Claims - Page 135
by United States. Court of Claims - 1938
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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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Regulations 74 Relating to the Income Tax Under the Revenue Act of 1928

United States. Internal Revenue Service - 1931 - 491 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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Regulations 77 Relating to the Income Tax Under the Revenue Act of 1932

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1933 - 423 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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Reports of the U.S. Board of Tax Appeals, Volume 27

United States. Board of Tax Appeals - 1933
...of 1926. The statutes in question, so far as here applicable, read as follows : Sec. 201. (c) * * * amounts distributed in partial liquidation of a corporation shall be treated as in part or full payment iu exchange for the stock. The gain or loss to the distributee resulting from such exchange shall be...
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Reports of the U.S. Board of Tax Appeals, Volume 28

United States. Board of Tax Appeals - 1934
...affd., 63 Feel. (2d) 619; Warner Co., 26 BTA 1225. Section 201 (c), Revenue Act of 1926, provides that amounts distributed in complete liquidation of a corporation...treated as in full payment in exchange for the stock. Cf. Henri/ B. B.abaon, 27 BTA 859. Where, as here, property is received in such a distribution, under...
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Regulations 86 Relating to the Income Tax Under the Revenue Act of 1934

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 466 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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Regulations 94 Relating to the Income Tax Under the Revenue Act of 1936

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1936 - 566 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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Reports of the U.S. Board of Tax Appeals, Volume 35

United States. Board of Tax Appeals - 1937
...shall be taxable to the shareholders as provided in section 115", and section 115 (c) provides in part: Amounts distributed in complete liquidation of a corporation shall be treated as in full pnymeiit in exchange for the stock, and amounts distributed in partial liquidation of a corporation...
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United States Reports: Cases Adjudged in the Supreme Court, Volume 305

United States. Supreme Court - 1939
...as hereinafter provided in this section." 1 Petitioners concede that the command of § 115 (c) that amounts distributed in complete liquidation of a corporation...as in full payment in exchange for the stock" and that the "gain or loss . . . shall be determined under section 111," requires the gain or loss upon...
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