 If a corporation cancels or redeems its stock (whether or not such stock was issued as a stock dividend) at such time and in such manner as to make the distribution and cancellation or redemption in whole or in part essentially equivalent to the distribution...  Reports of the Tax Court of the United States - Page 528by United States. Tax Court - 1959Full view - About this book
 | United States. Court of Claims - 1946 - 936 pages
...evidence to show that in acquiring the stock the Retail Credit Company cancelled or redeemed it at "such time and in such manner as to make the distribution...cancellation or redemption essentially equivalent to a taxable dividend," but we have no such evidence and there is no basis in the facts of record for... | |
 | United States. Court of Claims, Audrey Bernhardt - 1955 - 908 pages
...corporation cancels or redeems its stock (whether or not such stock was issued as a stock dividend) at such time and in such manner as to make the distribution and cancellation or redemption in whole or in part essentially equivalent to the distribution of a taxable dividend, the amount so... | |
 | Wisconsin - 1935 - 1310 pages
...the distribution of any stock dividend the corporation proceeds to cancel or redeem its stock at such time and in such manner as to make the distribution and cancellation or redemption in whole or in part essentially equivalent to the distribution of a taxable dividend, the amount so... | |
 | Irving Bank. Columbia Trust Company - 1923 - 148 pages
...the distribution of any such dividend the corporation proceeds to cancel or redeem its stock at such time and in such manner as to make the distribution...cancellation or redemption essentially equivalent to the di tribution of a taxable dividend, the amount received in redemption or cancellation of the stock... | |
 | United States. Internal Revenue Service - 1924 - 396 pages
...the distribution of any such dividend the corporation proceeds to cancel or redeem its stock at such time and in such manner as to make the distribution and cancellation or redemption in whole or in part essentially equivalent to the distribution of a taxable dividend, the amount so... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 pages
...the distribution of any such dividend the corporation proceeds to cancel or redeem its stock at such time and in such manner as to make the distribution and cancellation or redemption in whole or in part essentially equivalent to the distribution of a taxable dividend, the amount so... | |
 | John F. Sherwood - 1925 - 206 pages
...the distribution of any such dividend the corporation proceeds to cancel or redeem its stock at such time and in such manner as to make the distribution and cancellation or redemption in whole or in part essentially equivalent to the distribution of a taxable dividend, the amount so... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...the distribution of any such dividend the corporation proceeds to cancel or redeem its stock at such time and in such manner as to make the distribution and cancellation or redemption in whole or in part essentially equivalent to the distribution of a taxable dividend, the amount so... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...the distribution of any such dividend the corporation proceeds to cancel or redeem its stock at such time and in such manner as to make the distribution and cancellation or redemption in whole or in part essentially equivalent to the distribution of a taxable dividend, the amount so... | |
 | Wisconsin - 1927 - 1052 pages
...the distribution of any stock dividend the corporation proceeds to cancel or redeem its stock at such time and in such manner as to make the distribution and cancellation or redemption in whole or in part essentially equivalent to the distribution of a taxable dividend, the amount so... | |
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