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 Tax Court of the United States - Page 822by United States. Tax Court - 1952Full view - About this book
| United States. Court of Claims - 1946 - 936 pages
...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...recognized only to the extent provided in section 112. Despite the provisions of section 117 (a), 100 per centum of the gain so recognized shall be taken... | |
| United States. Court of Claims - 1944 - 960 pages
...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...from such exchange shall be determined under section 202, but shall be recognized only to the extent provided in section 203. * * * Since the transaction... | |
| United States. Court of Claims - 1938 - 834 pages
...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...in part or full payment in exchange for the stock. We think the two sections should be considered together, and when so construed we find that the statute... | |
| United States. Court of Claims - 1937 - 710 pages
...at bar it is conceded that there was a distribution in partial liquidation, which the statute says "shall be treated as in part or full payment in exchange for the stock", and further that if it is "properly chargeable to capital account" it shall not be considered as "within... | |
| United States. Congress. Senate. Committee on Finance - 1924 - 468 pages
...While it is true that subdivision (c) of section 201 provides that amounts distributed in complete or "partial liquidation of a corporation" shall be treated as "in part or full payment in exchange of the stock," there is no definition of the term "partial liquidation of a corporation.' Section (g)... | |
| United States. Internal Revenue Service - 1924 - 396 pages
...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 phrase " amounts distributed in partial liquidation " means a distribution... | |
| John F. Sherwood - 1925 - 206 pages
...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...from such exchange shall be determined under section 202, but shall be recognized only to the extent provided in section 203. In the case of amounts distributed... | |
| Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...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...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... | |
| Irving Bank-Columbia Trust Company - 1925 - 152 pages
...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...from such exchange shall be determined under section 202, but shall be recognized only to the extent provided in section 203. In the case of amounts distributed... | |
| Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...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 phrase "amounts distributed in partial liquidation" means a distribution... | |
| |