 A distribution made by a corporation to its shareholders in its stock or in rights to acquire its stock shall not be treated as a dividend to the extent that it does not constitute income to the shareholder within the meaning of the Sixteenth Amendment...  Investigation of Concentration of Economic Power: Monograph - Page 68by United States. Congress. House. Temporary National Economic Committee - 1940 - 207 pagesFull view - About this book
 | United States. Internal Revenue Service - 1936 - 604 pages
...constitutes income from one which does not constitute income within the meaning of the Constitution.1 The distinction between a stock dividend which does...not, and one which does, constitute income to the sharebolder within the meaning of the sixteenth amendment to the Constitution is the distinction between... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 pages
...or in rights to acquire its stock shall not be treated as a dividend to the extent that it does not constitute income to the shareholder within the meaning of the Sixteenth Amendment to the Constitution. (2) ELECTION OF SHAREHOLDERS AS TO MEDIUM OF PAYMENT. — Whenever a distribution by a corporation... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - 1104 pages
...1936, or acquired in a taxable year beginning after December 31, 1935, and its distribution did not constitute income to the shareholder within the meaning of the Sixteenth Amendment to the Constitution : (1) The basis of the new stock and of the old stock, respectively, shall, in the shareholder's hands,... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1938 - 348 pages
...or in rights to acquire its stock shall not be treated as a dividend to the extent that it does not constitute income to the shareholder within the meaning of the Sixteenth Amendment to the Constitution. (2) ELECTION OF SHAREHOLDERS AS TO MEDIUM OF PAYMENT. — Whenever a distribution by a corporation... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 pages
...distributees. (f) STOCK DiviDENns. — not be treated as a dividend to the extent that it does not constitute income to the shareholder within the meaning of the Sixteenth Amendment to the Constitution. (2) ELECTION OF SHAREHOLDERS AS TO MEDIUM OF PAYMENT. — Whenever a distribution by a corporation... | |
 | 1940 - 1806 pages
...constitutes income from one which does not constitute income within the meaning of the Constitution.1 nd there must be submitted with the return for the...taxable year based on the inventory method, upon the amo Con1 See Eisner v. Macomber (252 US, 189, TD 3010, CB 3, 25 (1920)); and Koshland V. Helvering (298... | |
 | 1939 - 1030 pages
...constitutes income from one which does not constitute income within the meaning of the Constitution.* The distinction between a stock dividend which does...does, constitute income to the shareholder within the * See Eisner v. Macomber (252 US 189, TD 3010, CB 3, 25) ; and Koshland v. Helvering (56 Sup. Ct. 767,... | |
 | 1941 - 1688 pages
...acquired in a taxable year beginning after December 31, 1935, stock subscription rights which did not constitute income to the shareholder within the meaning of the Sixteenth Amendment to the Constitution, and in the case of such rights, the basis for determining gain or loss from a sale or other disposition... | |
 | United States. Congress. House. Temporary National Economic Committee - 1941 - 402 pages
...outstanding at the time of distribution, but not held in equal proportion, and in Helvering v. Gowan 20 held taxable common stock distributed to the holders...entity, the same interest in the same corporation being representen after the distribution by more shares of precisely the same character, and a stock dividend... | |
| |
