 | 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... | |
 | 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... | |
 | 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... | |
 | 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... | |
 | 1939 - 1030 pages
...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... | |
 | United States - 1953 - 1744 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. (2) Redemption through use of subsidiary corporation. If stock of a corporation (hereinafter referred... | |
 | United States. Board of Tax Appeals - 1941 - 1630 pages
...not at such time and in such manner as to make distribution and cancellation or redemption thereof in whole or in part essentially equivalent to the distribution of a taxable dividend. The 41 shares of preferred stock above referred to were acquired as follows : On July 19, 1930, petitioners... | |
| |
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... 
