As used in this section the term "amounts distributed in partial liquidation" means a distribution by a corporation in complete cancellation or redemption of a part of its stock, or one of a series of distributions in complete cancellation or redemption... Reports of the Tax Court of the United States - Page 947by United States. Tax Court - 1945Full view - About this book
| United States. Court of Claims - 1946 - 936 pages
...the payment made in 1937 to the plaintiffs for their stock was, in the circumstances here present, a "distribution by a corporation in complete cancellation or redemption of a part of its stock * * *," which is the definition given in Section 115 (i) to the words "amounts distributed in partial... | |
| United States. Internal Revenue Service - 1924 - 396 pages
...treated as in part or full payment in exchange: for the stock so canceled or redeemed. The phrase " amounts distributed in partial liquidation " means...cancellation or redemption of a part of its stock, or ene of a series of distributions in complete cancellation or redemption of all or a portion of its... | |
| Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...after February 28, 1913, shall be treated as a taxable dividend. SEC. 201. (g) As used in this section the term "amounts distributed in partial liquidation"...cancellation or redemption of all or a portion of its stock. SEC. 201. (c) Any distribution (whether in cash or other property) made by a corporation to its shareholders... | |
| John F. Sherwood - 1925 - 206 pages
...accumulated after February 28, 1913, shall be treated as a taxable dividend. (g) As used in this section the term "amounts distributed in partial liquidation"...cancellation or redemption of all or a portion of its stock. In general, any distribution of profits by a domestic or foreign corporation to shareholders constitutes... | |
| Irving Bank-Columbia Trust Company - 1925 - 152 pages
...accumulated after February 28, 1913, shall be treated as a taxable dividend. (g) As used in this section the term "amounts distributed in partial liquidation"...corporation in complete cancellation or redemption of T. part of its stock, or one of a series of distributions in complete cancellation or redemption of... | |
| Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...accumulated after Februarj 28, 1913, shall be treated as a taxable dividend. (g). As used in this section the term "amounts distributed in partial liquidation"...cancellation or redemption of all or a portion of its stock. Regulations 65. ART. 1541. Dividends. — Dividends for the purpose of the statute comprise any distribution... | |
| Harrison B. Spaulding - 1927 - 336 pages
...apply only if the cancellation or redemption is made after January 1, 1926. (h) As used in this section the term " amounts distributed in partial liquidation...cancellation or redemption of all or a portion of its stock. APPENDIX II PROVISIONS OF THE UNITED STATES REVENUE ACT OF 1926 RELATING TO THE TAXATION OF CAPITAL... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...redemption is made after January 1, 1926. (h) Definition of partial liquidation. — As used in this section the term "amounts distributed in partial liquidation"...cancellation or redemption of all or a portion of its stock. SEC. 116. EXCLUSIONS FROM GROSS INCOME. In addition to the items specified in section 22 (b), the following... | |
| Eric Louis Kohler - 1927 - 618 pages
...apply only if the cancellation or redemption is made after January 1, 1926. (h) As used in this section the term "amounts distributed in partial liquidation"...cancellation or redemption of all or a portion of its stock. DETERMINATION OF AMOUNT OF GAIN OR LOSS Sec. 202. (a) Except as hereinafter provided in this section,... | |
| United States - 1928 - 1164 pages
...apply only if the cancellation or redemption is made after January 1, 1926. (h) As used in this section the term "amounts distributed in partial liquidation"...means a distribution by a corporation in complete ¡932 Ch.19 cancellation or redemption of a part of its stock, or one of a series of distributions... | |
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