 | United States, Walter Elbert Barton - 1950 - 1126 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...dividend, the amount so distributed in redemption or cancellaTaxable Years Beginning before 1944 Sec. 115. (e) Distributions by personal service corporations.... | |
 | United States. Tax Court - 1951 - 1658 pages
...stock (whether or not such stock was Issued as a stock dividend) at such time and In such manner a* to make the distribution and cancellation or redemption...28, 1913, shall be treated as a taxable dividend. • SEC. 112. RECOGNITION OF GAIN OR LOSS. • *•*••• (c) GAIN FROM EXCHANGES Nor SOLELY IN... | |
 | United States. Tax Court - 1952 - 1712 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 eqolralent to the distribution of a taxable dividend, the amount so distributed In redemption or cancellation... | |
 | United States. Tax Court - 1952 - 1718 pages
...redemption In whole or In part essentially equivalent to the distribution of a taxable dividend, tbe amount so distributed In redemption or cancellation...to the extent that It represents a distribution of earning* or profits accumulated after February 28, 1913, shall be treated as a taxable dividend. the... | |
 | United States, Walter Elbert Barton - 1953 - 708 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...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... | |
 | United States. Congress. House. Select Committee on Small Business - 1953 - 462 pages
...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... | |
 | United States. Congress. House. Select Committee on Small Business - 1953 - 462 pages
...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... | |
 | United States. Internal Revenue Service - 1954 - 1182 pages
...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... | |
 | United States. Internal Revenue Service - 1955 - 1158 pages
...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... | |
 | United States. Tax Court - 1956 - 1232 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...accumulated after February 28, 1913, shall be treated as a taxabla dividend. • SEC. 112. RECOGNITION OF GAIN OR LOSS. (b) EXCHANGES SOLELY IN KIND. — •... | |
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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... 
