 | United States. Board of Tax Appeals - 1941 - 1356 pages
...liquidation of the corporation. The distribution made by Inter-Island in 1934 and here in question was not one of a series of distributions in "complete cancellation or redemption" of all or any part of the shares of stock of the corporation. What is meant by the word "liquidation" as used... | |
 | United States. Internal Revenue Service - 1937 - 874 pages
...of such other corporation to the taxpayer shall not be considered as not constituting a distribution (or one of a series of distributions) in complete cancellation or redemption of all the stock of such other corporation, merely because the carrying out of the plan involves (i) the transfer... | |
 | United States, Walter Elbert Barton - 1944 - 1286 pages
...means a distribution by a corporation in complete cancellation or redemption of a part of its stock, or one of a series of distributions in complete cancellation or redemption of all or a portion of its stock. Sec. 115. (j) Valuation of dividend. — If the whole or any part of a dividend is paid to a shareholder... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 pages
...means a distribution by a corporation in complete cancellation or redemption of a part of its stock, or one of a series of distributions in complete cancellation or redemption of all or a portion of its stock. (j) VALUATION OF DIVIDEND. — If the whole or any part of a dividend is paid to a shareholder in any... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...means a distribution by a corporation in complete cancellation or redemption of a part of its stock, or one of a series of distributions in complete cancellation or redemption of all or a portion of its stock. (j) VALUATION OF DIVIDEND. — If the whole or any part of a dividend is paid to a shareholder in any... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 pages
...means a distribution by a corporation in complete cancellation or redemption of a part of its stock, or one of a series of distributions in complete cancellation or redemption of all or a portion of its stock. -(j) VALUATION OF DIVIDEND."— If the whole or any part of a dividend is paid to a shareholder in... | |
 | 1949 - 776 pages
...means a distribution by a corporation in complete cancellation or redemption of a part of its stock, or one of a series of distributions In complete cancellation...or redemption of all or a portion of its stock. A complete cancellation or redemption of a part of the corporate stock may be accomplished, for example,... | |
 | 2000 - 656 pages
...shall not be treated, by reason of the receipt of such other property, as not being a distribution (or one of a series of distributions) in complete cancellation or redemption of all of the stock of the liquidating corporation within the meaning of section 332, even though for purposes... | |
 | 1988 - 540 pages
...shall not be treated, by reason of the receipt of such other property, as not being a distribution (or one of a series of distributions) in complete cancellation or redemption of all of the stock of the liquidating corporation within the meaning of section 332, even though for purposes... | |
 | 2000 - 586 pages
...shall not be treated, by reason of the receipt of such other property, as not being a distribution (or one of a series of distributions) in complete cancellation or redemption of all of the stock of the liquidating corporation within the meaning of section 332, even though for purposes... | |
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... one of a series of distributions) in complete cancellation or redemption... 
