Distributions in redemption of stock "(a) General rule. If a corporation redeems its stock (within the meaning of section 317(b)), and if paragraph (1), (2), (3), or (4) of subsection (b) applies, such redemption shall be treated as a distribution... Reports of the United States Tax Court - Page 48by United States. Tax Court - 1989Full view - About this book
| United States. Tax Court - 1963 - 1190 pages
...taxed as ordinary Income." 1 SEC. 802. DISTRIBUTIONS IN REDEMPTION OF STOCK. (h) REDEMPTIONS THEATER AS EXCHANGES. (1) REDEMPTIONS NOT EQUIVALENT TO...redemption Is not essentially equivalent to a dividend. SBC. 302. DISTRIBUTIONS IN REDEMPTION OF STOCK. (a) GENERAL RCLE. If a corporation redeems Its... | |
| United States. Tax Court - 1963 - 1104 pages
...section 317(b)), and If paragraph (1), (2), (3), or (4) of subsection (b) applies, such redemption Bhall be treated as a distribution In part or full payment...for the stock. (b) REDEMPTIONS TREATED AS EXCHANGES. (3) TERMINATION OP SHAKKHOLDKU'S INTEREST. Subsection (a) shall apply... | |
| United States. Tax Court - 1963 - 1096 pages
...(3), or (4) of Hiibsoctlon (b) applies, such redemption shall be treated as a distribution In pnrt or full payment in exchange for the stock. (b) REDEMPTIONS TREATED AS EXCHANGES. (3) TERMINATION OF SHAREHOLDER'S INTEREST. Subsection (a) shall apply... | |
| United States. Tax Court - 1964 - 1230 pages
...317(b», and If paragraph (1), (2), (3), or (4) of subsection (b) applies, such redemption hall be treated as a distribution in part or full payment...redemption is not essentially equivalent to a dividend. (2) SOBSTANTIALLY DISPBOPORTIONATE REDEMPTION OF STOCK. (3) TERMINATION or SHAREHOLDER'S... | |
| United States. Tax Court - 1966 - 958 pages
...section 317<b)), and If paragraph (1), (2), (3), or (4) of subsection (b) applies, such redemption eliall be treated as a distribution In part or full payment...AS EXCHANGES. (1) REDEMPTIONS NOT EQUIVALENT TO DIVIDENDS.Subsection (a) shall apply If the redemption Is not essentially equivalent to n dividend.... | |
| United States. Tax Court - 1967 - 748 pages
...Internal Revenue Code of 1054 unless otherwl* Indicated. SEC. 302. DISTRIBUTIONS IN REDEMPTION OF STOCK. (b) REDEMPTIONS TREATED AS EXCHANGES. (1)...REDEMPTIONS NOT EQUIVALENT TO DIVIDENDS. Subsection (a) sh:ill apply If the redemption Is not essentially equivalent to a dividend. (it)... | |
| United States. Internal Revenue Service - 1981 - 808 pages
...its stock and if paragraph ( 1 ), (2), (3), or (4) of section 302(b) applies to the redemption, the redemption shall be treated as a distribution in part or full payment in exchange for the stock. Section 302(b) (2) states as a general rule that section 302(a) shall apply to a redemption if the... | |
| United States. Internal Revenue Service - 1975 - 804 pages
...part, that if a corporation redeems its stock and if paragraph (1), (2), (3), or (4) of section 302 he end the following: "Any reasonably segregable portion of a record shall be provided to any perso for stock. Section 302 (d) of the Code provides that except as provided in subchapter С of the Code,... | |
| United States. Internal Revenue Service - 1977 - 632 pages
...provides, in part, that a distribution of property in complete termination of a shareholder's interest shall be treated as a distribution in part or full payment in exchange for the stock. Accordingly, in the instant case, since the principal amount of securities received does not exceed... | |
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