...issued as a stock dividend) at such time and in such manner as to make the distribution and cancelation or redemption in whole or in part essentially equivalent...dividend, the amount so distributed in redemption or cancelation of the stock, to the extent that it represents a distribution of earnings or profits accumulated...

...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. (2) Redemption through use of subsidiary corporation. If stock of a corporation (hereinafter referred...

...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...dividend, the amount so distributed in redemption or cancellaTaxable Years Beginning before 1944 Sec. 115. (e) Distributions by personal service corporations....

...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...

...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...of earnings or profits accumulated after February ¿8. 1913, shall be treated as a taxable dividend. Sec. 115. (g) (2) Redemption through use of subsidiary...

...to you : If a corporation cancels or redeems its stock at such time and in such manner to make the cancellation or redemption in whole or in part essentially...dividend, the amount so distributed in redemption of the stock to the extent that it represents a distribution of earnings or profits accumulated after...

...to you : If a corporation cancels or redeems its stock at such time and in such manner to make the cancellation or redemption in whole or in part essentially...dividend, the amount so distributed in redemption of the stock to the extent that it represents a distribution of earnings or profits accumulated after...

...RKDKMPTION OF STOCK. — (1) IN OENEBAL. — If a corporation cancels or redeems its stock * * * nt such time and in such manner as to make the distribution and cancellation or redemption in whole or lu part essentially equivalent t<> the distribution of a taxable dividend, the amount so distributed...

...REDEMPTION OF STOCK. — (1) IN GENERAL. — If a corporation cancels or redeems its stock * • • at such time and in such manner as to make the distribution...28, 1913, shall be treated as a taxable dividend. ******* (1) DEFINITION OF PARTIAL LIQUIDATION. — As used in this section the term "amount distributed...

...in part essentially equivalent to the distribution of a taxable dividend, the amount so distributed, to the extent that it represents a distribution of...shall be treated as a taxable dividend. Under the provisions of section 117 of the 1939 Code, corporate stock which is not held primarily for sale to...