 | United States. Congress. Senate. Committee on Finance - 1924 - 468 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... | |
 | United States. Internal Revenue Service - 1924 - 396 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... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 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... | |
 | United States. Internal Revenue Service - 1931 - 502 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... | |
 | United States. Bureau of Internal Revenue - 1933 - 452 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... | |
 | United States. Board of Tax Appeals - 1933 - 1616 pages
...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... | |
 | United States. Board of Tax Appeals - 1934 - 1512 pages
...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... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 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... | |
 | United States. Internal Revenue Service - 1936 - 604 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... | |
 | United States. Board of Tax Appeals - 1937 - 1380 pages
...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... | |
| |
Amounts distributed In complete liquidation of a corporation shall be treated as In full payment in exchange for the stock... 
