Amounts distributed in complete liquidation of a corporation shall be treated as in full payment in exchange for the stock, and amounts distributed in partial liquidation of a corporation shall be treated as in part or full payment in exchange for the... Reports of the U.S. Board of Tax Appeals - Page 801by United States. Board of Tax Appeals - 1934Full view - About this book
| United States. Court of Claims - 1946 - 936 pages
...time the distribution was made. ***** (c) DISTRIBUTIONS IN LIQUIDATION. — Amounts distributed in complete liquidation of a corporation shall be treated...from such exchange shall be determined under section 111, but shall be recognized only to the extent provided in section 112. Despite the provisions of... | |
| United States. Court of Claims - 1937 - 710 pages
...one we have before us. Section 201 (c) of the 1924 act provided that — (c) Amounts distributed in complete liquidation of a corporation shall be treated...in part or full payment in exchange for the stock. * * * In the case of amounts distributed in partial liquidation * * * the part of such distribution... | |
| United States. Congress. Senate. Committee on Finance - 1924 - 468 pages
...magnitude, in the guise of administrative, provisions, as follows: "SEC. 201. (c) Amounts distributed- in complete liquidation of a corporation shall be treated...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... | |
| Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...against and reduce the basis of the stock provided in section 204.20 SEC. 201. (c) Amounts distributed in complete liquidation of a corporation shall be treated...from such exchange shall be determined under section 202,20 but shall be recognized only to the extent provided in section 203.20 In the case of amounts... | |
| 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. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...of the stock provided in section 113. (c) Distributions in liquidation. — Amounts distributed in complete liquidation of a corporation shall be treated...from such exchange shall be determined under section 111, but shall be recognized only to the extent provided in section 112. In the case of amounts distributed... | |
| Wisconsin - 1927 - 1052 pages
...distributed in liquidation of a corporation shall be treated as payment in exchange for the stock, and the gain or loss to the distributee resulting from such exchange shall be determined under the provisions of this paragraph and section 71.02 (2) (d). No amounts received in liquidation shall... | |
| Wisconsin - 1927 - 1062 pages
...distributed in liquidation of a corporation shall be treated as payment -in exchange for the stock, and the gain or loss to the distributee resulting from, such exchange shall be determined under the provisions of thi-s paragraph and section 71.02 (2) (d). No amounts received in liquidation shall... | |
| United States - 1928 - 268 pages
...of the stock provided in section 113. (c) Distributions in liquidation. — Amounts distributed in complete liquidation of a corporation shall be treated...from such exchange shall be determined under section 111, but shall be recognized only to the extent provided in section 112. In the case of amounts distributed... | |
| |