| United States. Tax Court - 1943 - 1262 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...extent that It represents a distribution of earnings or profit* accumulated after February 28, 1913, shall be treated as a taxable dividend. tax of 10 percent... | |
| United States. Tax Court - 1944 - 1686 pages
...stock (whether or not such stock was Issued as a stock dividend) at such time and In such manner ai to make the distribution and cancellation or redemption...to the extent that It represents a distribution of earning! or profits accumulated after February 28, 1913, ehall be treated as a taxable dividend," tradlction... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 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 * * * to a distributee... | |
| United States, Walter Elbert Barton - 1944 - 1286 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...cancellation or redemption in whole or in part essentially équivalent to the distribution of a taxable dividend, the amount so distributed in redemption or cancellation... | |
| United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 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 * * * to a distributee... | |
| United States. Tax Court - 1945 - 1392 pages
...or redeems Its stock (whether or not such stock was issued as a stock dividend) at such time and ip such manner as to make the distribution and cancellation...28, 1913, shall be treated as a taxable dividend. Section 113 (a) (19) of the Internal Revenue Code (as added by section 214 of the Revenue Act of 1939)... | |
| Philippines - 1945 - 1064 pages
...be subject to tax. However, if a corporation cancels or redeems stock issued as a dividend at such time and in such manner as to make the distribution...distributed in redemption or cancellation of the stock shall be considered as taxable income to the extent that it represents a distribution of earnings or... | |
| United States. Tax Court - 1947 - 1642 pages
...redemption essentially equivalent to the distribution of a taxable dividend, it shall be treated as such to the extent that it represents a distribution of...earnings or profits accumulated after February 28, 1913. A dividend ordinarily results in the distribution of earnings and profits to stockholders and... | |
| 1949 - 776 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. (b) The question whether a distribution in connection with a cancellation or redemption of stock is... | |
| United States. Tax Court - 1949 - 1416 pages
...stock was Issued as a stock dividend) at such time nnd In such manner as to make the distribution nnd cancellation or redemption In whole or In part essentially...In redemption or cancellation of the stock, to the eitent that It represents a distribution of earnings or profits accumulated after February 28, 1913,... | |
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