 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
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 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. (h) Distribution of stock on reorganization — Effect on future distributions. — The distribution... | |
 | United States. Internal Revenue Service - 1936 - 604 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, United States. Congress. House. Committee on Ways and Means - 1936 - 308 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...redemption or cancellation of the stock, to the extent that its it represents a distribution of earnings or profits accumulated after February 28, 1913, shall... | |
 | United States. Board of Tax Appeals - 1936 - 1468 pages
...the 215% shares of preferred stock of the Bernuth Lembcke Co. held by the petitioner was not at such time and in such manner as to make the distribution...equivalent to the distribution of a taxable dividend. The 215% shares of preferred stock had been held by the taxpayer for more than two years at the time they... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - 780 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) EFFECT ON EARNINGS AND PROFITS OF DISTRIBUTIONS OF STOCK. — The distribution (whether before... | |
 | 1924 - 1040 pages
...in whole or in pnrt f»44pnti-illv equivalent to the distribution of a taxable dividend, th" amo'int eof at the date of the grift phall be considered the amount of the gift. Where p represente a distribution of earnings or profits accumulated after Feb. 28. 1913. shall be treated... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1938 - 348 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) EFFECT ON EARNINGS AND PROFITS OF DISTRIBUTIONS OF STOCK. — The distribution (whether before... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 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) EFFECT ON EARNINGS AND PROFITS OF DISTRIBUTIONS OF STOCK. — The distribution (whether before... | |
 | 1941 - 1688 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) Effect on earnings and profits of distributions of stock. The distribution (whether before January... | |
 | 1940 - 1806 pages
...corporation cancels or redeems its stock (whether or not such stock was issued as a stock dividend) at such or by any person or officer in the civil, military, or naval service of The question whether a distribution in connection with a cancellation or redemption of stock is essentially... | |
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