...interest in the redeeming company. Section 302 (a) of the Code provides that a distribution of property shall be treated as in part or full payment in exchange for the stock. Section 1001 of the Code provides for the recognition of gain from the sale or other disposition of...

...provides that amounts distributed in partial liquidation of a corporation (as described in section 346) Regulations was allowed to S for 1976. It was determined by the Dist pursuant to section 1001. Section 1001 of the Code provides for the recognition of gain from the sale...

...provides that amounts distributed in partial liquidation of a corporation (as defined in section 346) shall be treated as in part or full payment in exchange for the stock. Section 1.331-1 (c) of the Income Tax Regulations provides that a liquidation that is followed by a...

...provides that amounts distributed in partial liquidation of a corporation (as defined in section 346) shall be treated as in part or full payment in exchange for the stock. Section 346 (a) (2) of the Code provides, in part, that a distribution shall be treated as in partial...

...provides that amounts distributed in partial liquidation of a corporation (as defined in section 346) shall be treated as in part or full payment in exchange for the stock. Section 332 of the Code, in part, provides for nonrecognition of gain or loss by a parent corporation...

...complete liquidation oft 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 pnrt or full payment in exchange for the stock. The Rain or loss to the distributee resulting from...

...the stock in such utility, shall, if for purposes of this article the stock is a capital asset, bo treated as in part or full payment in exchange for the stock.] (z) The term "employee" shall apply only to individuals having a place of abode or residing or domiciled...

...shall be taken into account, including distributions which under another provision of the Code are UO U=\ d 8 2- = ɷo z}Sہ A 71l ݕ n 6! }čU redeemed. ( 2 ) Subparagraph ( 1 ) of this paragraph may be illustrated by the following example: Example,...

...LIQUIDATIONS. — Amounts distributed in partial liquidation of a corporation (as defined in section 346) shall be treated as in part or full payment in exchange for the stock. Section 346 provides, in part, as follows : SEC. 346. PARTIAL LIQUIDATION DEFINED. (a) IN GENERAL....

...as in full payment in exchange for the stock, and amounts distributed in partial liquidation are to be treated as in part or full payment in exchange for the stock so canceled or redeemed. The gain or loss to a shareholder from a distribution in liquidation is to...