 | United States. Tax Court - 1943 - 1262 pages
...473 ; Groves v. Commissioner, 99 Fed. • SEC. 115. DISTRIBUTIONS BY CORPORATIONS. • **•••• (c) DISTRIBUTIONS IN LIQUIDATION. — Amounts distributed...liquidation of a corporation shall be treated as In full paymvnt In exchange for the stock, and amounts distributed In partial liquidation of a corporation... | |
 | United States, Walter Elbert Barton - 1944 - 1286 pages
...of 1942 prescribing limitation on retroactive application of said amendment. See fn. 16. Sec. 115. +_Z }[ % M G ~ݣ Q K : &( ݀j w}{ _ ^ } 1 tbe stock, and amounts distributed in partial liquidation of a corporation shall be treated as in part... | |
 | United States. Tax Court - 1945 - 1374 pages
...DISTRIBUTIONS IN LIQUIDATION. — Amounts distributed in complete liquidation of" corporation shall lie treated as in full payment in exchange for the stock,...partial liquidation of a corporation shall be treated aa in part or full pnfment in exchange for the stock. The gain or loss to the distributee resulting... | |
 | United States. Tax Court - 1945 - 1468 pages
...preferred stock as a "limited purpose" stock 'SEC. 115. DISTRIBUTION BY CORPORATIONS. *»****• (e) DISTRIBUTIONS IN LIQUIDATION. — Amounts distributed...liquidation of a corporation shall be treated as In fall payment In exchange for the stock, and amonntx distributed In partial liquidation of a corporation... | |
 | United States. Tax Court - 1946 - 1804 pages
...of all or a portion of its stock. ' SBC. 1IB. DISTRIBUTION BY CORPORATIONS. • ••••• • (c) DISTRIBUTIONS IN LIQUIDATION. — Amounts distributed In complete liquidation of a corporation snail be treated as In full payment In exchange for the stock, and amounts distributed in partial liquidation... | |
 | United States. Tax Court - 1947 - 1522 pages
...113. DISTRIBUTION BY CORPORATIONS. • •*•••• (c) DISTRIBUTIONS it! LIQUIDATION. — Amoun! distributed In complete liquidation of a corporation...shall be treated as In full payment In exchange for tbe stock, and amounts distributed in partial liquidation of a corporation shall be treated as In part... | |
 | United States. Tax Court - 1947 - 1642 pages
...are set forth in the margin.1 'SEC. 115. DISTRIBUTIONS BY COKPORATIONS. • •••••• (e) DISTRIBUTIONS IN LIQUIDATION. — Amounts distributed...complete liquidation of a corporation shall be treated an In full payment In exchange for the stock, and amounta attributed In partial liquidation of a corporation... | |
 | 1949 - 776 pages
...Distributions in liquidation, (a) Amounts distributed in complete liquidation of a corporation are to be treated 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... | |
 | 1982 - 358 pages
...treated as in full payment in exchange for the stock. Under section 331(a)(2), it is provided that amounts distributed in partial liquidation of a corporation shall be treated as in full or part paymerit in exchange for the stock. For this purpose, the term "partial liquidation" shall... | |
 | 1969 - 268 pages
...treated as in full payment in exchange for the stock. Under section 331 (a) (2), it is provided that amounts distributed in partial liquidation of a corporation shall be treated as in full or part payment in exchange for the stock. For this purpose, the term "partial liquidation" shall... | |
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Amounts distributed In complete liquidation of a corporation shall be treated as In full payment in exchange for the stock... 
