 If a corporation cancels or redeems its stock (whether or not such stock was issued as a stock dividend) at such time and in such manner as to make the distribution and cancellation or redemption in whole or in part essentially equivalent to the distribution...  Reports of the Tax Court of the United States - Page 413by United States. Tax Court - 1956Full view - About this book
 | Robert Hiester Montgomery - 1927 - 592 pages
...corporation cancels or redeems its stock (whether or not such stock was issued as a stock dividend) at such time and in such manner as to make the distribution...28, 1913, shall be treated as a taxable dividend. In the case of the cancellation or redemption of stock not issued as a stock dividend this subdivision... | |
 | Robert Hiester Montgomery - 1923 - 1760 pages
...the distribution of any such dividend the corporation proceeds to cancel or redeem its stock at such time and in such manner as to make the distribution and cancellation or redemption essentially equivalent to the distribution of a taxable dividend, the amount received in redemption... | |
 | 1926 - 294 pages
...corporations have been defined to include cases where a corporation cancels or redeems its stock at such time and in such manner as to make the distribution and cancellation or redemption essentially equivalent to the distribution of a taxable dividend. This provision was inserted to close... | |
 | United States. Internal Revenue Service - 1931 - 502 pages
...corporation cancels or redeems its stock (whether or not such stock was issued as a stock dividend) at such time and in such manner as to make the distribution...28, 1913, shall be treated as a taxable dividend. The question whether a distribution in connection with a cancellation or redemption of stock is essentially... | |
 | United States. Congress. Senate. Committee on Finance - 1932 - 1476 pages
...corporation cancels or redeems its stock (whether or not such stock was issued as a stock dividend) at such time and in such manner as to make the distribution...the distribution of a taxable dividend, the amount BO distributed in redemption or cancellation of the stock, to the extent that it represents a distribution... | |
 | United States. Bureau of Internal Revenue - 1933 - 452 pages
...corporation cancels or redeems its stock (whether or not such stock was issued as a stock dividend) at such time and in such manner as to make the distribution...28, 1913, shall be treated as a taxable dividend. (h) Definition of partial liquidation.—As used in this section the term " amounts distributed in... | |
 | Wisconsin - 1933 - 36 pages
...the distribution of any stock dividend the corporation proceeds to cancel or redeem its stock at such time and in such manner as to make the distribution...distribution of earnings or profits accumulated after January 1, 1911, shall be treated as a taxable dividend as herein defined. (c) All wages, salaries... | |
 | United States. Board of Tax Appeals - 1933 - 1616 pages
...corporation cancels or redeems its stock (whether or not such stock was issued as a stock dividend) at such time and in such manner as to make the distribution and cancellation or redemption In whole or ID part essentially equivalent to the distribution of a taxable dividend, the amount so distributed... | |
 | United States. Congress. House. Committee on Ways and Means - 1933 - 50 pages
...with the provision that the amount of gain to a shareholder shall be taxed as an ordinary dividend to the extent that it represents a distribution of earnings or profits, and as a gain from sale of property to the extent that it does not represent such a distribution. This... | |
 | United States. Board of Tax Appeals - 1934 - 1646 pages
...part essentially equivalent to the distribution of a taxable dividend, the amount so distributed * * * to the extent that it represents a distribution of...28, 1913, shall be treated as a taxable dividend." The petitioner has fallen far short of showing that this distribution was made at such time and in... | |
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