 Amounts distributed in complete liquidation of a corporation shall be treated as in full payment in exchange for the stock, and amounts distributed in partial liquidation of a corporation shall be treated as in part or full payment in exchange for the...  Reports of the U.S. Board of Tax Appeals - Page 864by United States. Board of Tax Appeals - 1941Full view - About this book
 | 1968 - 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... | |
 | United States - 1939 - 780 pages
...complete liquidation of a corporation shall be treated as in full payment in exchange for the stock, and amounts distributed in partial liquidation of a corporation...exchange shall be determined under section 111, but shau be recognized only to the extent provided in section 112. Despite the provisions of section 117,... | |
 | Francis J. Antonucci, Robert Whitman - 2004 - 316 pages
...shall be taken into account, including distributions which under another provision of the Code are treated as in part or full payment in exchange for the stock redeemed. Essentially, this provision indicates that each distribution uses up the benefit of the section... | |
 | CCH Tax Law Editors - 2008 - 2242 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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