 | United States. Congress. House. Committee on Ways and Means - 1959 - 1064 pages
...CORPORATE LIQUIDATIONS AND CERTAIN REDEMPTIONS. "(a) GENERAL RULE. — "(1) COMPLETE LIQUIDATIONS. — Amounts distributed in complete liquidation of a corporation...treated as in full payment in exchange for the stock. "(2) PARTIAL LIQUIDATIONS. — Amounts distributed In partial liquidation of a corporation (as defined... | |
 | United States. Congress. House. Committee on Ways and Means - 1959 - 1064 pages
...SECTION 381 tinue the rules of existing law that amounts distributed in complete liquidation of the corporation shall be treated as in -full payment in...stock, and amounts distributed in partial liquidation shall be treated as in part or full payment in exchange for the stock. Thus the amount of gain or loss... | |
 | United States. Tax Court - 1961 - 1188 pages
...under section 115 (c).8 Respondent contends that the •SEC. 115. DISTRIBUTIONS BY CORPORATIONS. (O DISTRIBUTIONS IN LIQUIDATION. — Amounts distributed...treated as In full payment In exchange for the stock, nnd amounts distributed In partial liquidation of a corporation shall be treated as In part or full... | |
 | United States. Tax Court - 1963 - 1096 pages
...LOSS TO SHAREHOLDERS IN CORPORATE LIQUIDATIONS, (a) GENERAL ROLE. — (1) COMPLETE LIQUIDATIONS. — Amounts distributed In complete liquidation of a corporation...shall be treated as In full payment In exchange for tbe Btock. » SEC. 1001. DETERMINATION OF AMOUNT OF AND RECOGNITION OF GAIN OR LOSS, (a) COMPUTATION... | |
 | United States. Tax Court - 1963 - 1104 pages
...LOSS TO SHAREHOLDERS IN CORPOBATB LIQUIDATIONS, (a) GnNKii.M, BULL — (1) COMPLETE LIQUIDATIONS. — Amounts distributed In complete liquidation of a corporation shall be treated as In fall payment In exchange for the stock. • SEC. 1001. DETERMINATION OF AMOUNT OP AND RECOGNITION OF... | |
 | United States. Tax Court - 1966 - 958 pages
...TO SHAREHOLDERS IN CORPORATE LIQUIDATIONS. (a) GENERAL RULE.— (1) COMPLETE LiyrinATioNS.—Amounts distributed In complete liquidation of a corporation...treated as In full payment In exchange for the stock. (2) PARTIAL LIQUIDATIONS.—Amounts distributed In partial liquidation of a corporation (as defined... | |
 | United States. Tax Court - 1947 - 1354 pages
...Income. • • *" Revenue Act of 1938 : "SBC. 115. DISTRIBUTIONS BY CORPORATIONS. *•««•«• "(c) DISTRIBUTIONS IN LIQUIDATION. — Amounts distributed...liquidation of a corporation shall be treated as in part or in full payment In exchange for the stock. The gain or loss to the distributee resulting from such... | |
 | United States. Tax Court - 1954 - 1210 pages
...•••••• • (c) DISTRIBUTION IN LIQUIDATION. — Amounts distributed In complete liquidation of i corporation shall be treated as in full payment in...liquidation of a corporation shall be treated as In part or fnll p»jment in exchange for the stock. The gain or loss to the distributee resulting from such exchange... | |
 | United States. Tax Court - 1943 - 1330 pages
...as follows : "(c) DISTRIBUTIONS IN LIQUIDATION. — Amounts distributed In complete liquidation oft corporation shall be treated as In full payment In...liquidation of a corporation shall be treated as In pnrt or full payment in exchange for the stock. The Rain or loss to the distributee resulting from... | |
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Amounts distributed In complete liquidation of a corporation shall be treated as In full payment in exchange for the stock... 
