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" 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 801
by United States. Board of Tax Appeals - 1934
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Cases Decided in the Court of Claims of the United States, Volume 104

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...
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Cases Decided in the Court of Claims of the United States, Volume 84

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...
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Revenue Act of 1924: Hearings Before the Committee on Finance, United States ...

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

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

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...
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Cases on Federal Taxation, Volume 1

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

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...
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The Laws of Wisconsin

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...
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Wisconsin Session Laws

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...
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Comparison of the Revenue Acts of 1926 and 1928: With Index

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...
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