Search Images Maps Play YouTube News Gmail Drive More »
Sign in
Books Books
" 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... "
Regulations 77 Relating to the Income Tax Under the Revenue Act of 1932 - Page 194
by United States. Bureau of Internal Revenue - 1933 - 423 pages
Full view - About this book

Cases Decided in the United States Court of Claims ... with ..., Volume 133

United States. Court of Claims, Audrey Bernhardt - 1956 - 1104 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...28, 1913, shall be treated as a taxable dividend. Before the redemptions here involved Matheson had a surplus of some $36,000. There is left for our...
Full view - About this book

Cases Decided in the United States Court of Claims ... with ..., Volume 131

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...the distribution of a taxable dividend, the amount !O distributed in redemption or cancellation of the stock, to the extent that it represents a distribution...
Full view - About this book

Wisconsin Session Laws

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...distribution of earnings or profits accumulated after January 1, 1911, shall be treated as a taxable dividend as herein defined. (b) All dividends received...
Full view - About this book

Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

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...28. 1913, shall be treated as a taxable dividend. (g) As used in this section the term "amounts distributed in partial liquidation " means a distribution...
Full view - About this book

Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ...

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...28, 1913, shall be treated as a taxable dividend. SEC. 201. (g) As used in this section the term "amounts distributed in partial liquidation" means a...
Full view - About this book

Questions and Answers on Federal Tax Laws: Based on Revenue Act of 1924 and ...

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...28, 1913, shall be treated as a taxable dividend. (g) As used in this section the term "amounts distributed in partial liquidation" means a distribution...
Full view - About this book

Income Tax Accounting

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...28, 1913, shall be treated as a taxable dividend. (g) As used in this section the term "amounts distributed in partial liquidation" means a distribution...
Full view - About this book

Cases on Federal Taxation, Volume 1

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...distribution of earnings or profits accumulated after Februarj 28, 1913, shall be treated as a taxable dividend. (g). As used in this section the term "amounts...
Full view - About this book

Federal Income Taxes, 1927

Eric Louis Kohler - 1927 - 618 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...28, 1913, shall be treated as a taxable dividend. In the case of the cancellation or redemption of stock not issued as a stock dividend this subdivision...
Full view - About this book

Report of the Joint Committee on Internal Revenue Taxation, Volumes 1-3

United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 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...28, 1913, shall be treated as a taxable dividend. In the case of the cancellation or redemption of stock not issued as a stock dividend this subsection...
Full view - About this book




  1. My library
  2. Help
  3. Advanced Book Search
  4. Download EPUB
  5. Download PDF