Search Images Maps Play YouTube News Gmail Drive More »
Sign in
Books Books
" IN LIQUIDATION. — 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... "
Comparison of the Revenue Acts of 1934 and 1936 - Page 79
by United States, United States. Congress. House. Committee on Ways and Means - 1936 - 290 pages
Full view - About this book

Regulations 74 Relating to the Income Tax Under the Revenue Act of 1928

United States. Internal Revenue Service - 1931 - 491 pages
...Distributions in liquidation. — Amounts distributed in complete liquidation of a corporation are to be treated 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...
Full view - About this book

Reports of the U.S. Board of Tax Appeals, Volume 27

United States. Board of Tax Appeals - 1933
...of 1926. The statutes in question, so far as here applicable, read as follows : Sec. 201. (c) * * * amounts distributed in partial liquidation of a corporation shall be treated as in part or full payment iu exchange for the stock. The gain or loss to the distributee resulting from such exchange shall be...
Full view - About this book

Regulations 77 Relating to the Income Tax Under the Revenue Act of 1932

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1933 - 423 pages
...Distributions in liquidation.—Amounts distributed in complete liquidation of a corporation are to be treated 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...
Full view - About this book

Reports of the U.S. Board of Tax Appeals, Volume 29

United States. Board of Tax Appeals - 1934
...earnings or profits accumulated after February 28, 1913." Subsection (c) provides: (c) Distrtbutioiis in liquidation. — Amounts distributed in complete...in part or full payment in exchange for the stock. * * * Subsection (h) is as follows: (h) Definition of partial liquidation. — As used in this section...
Full view - About this book

Reports of the U.S. Board of Tax Appeals, Volume 28

United States. Board of Tax Appeals - 1934
...affd., 63 Feel. (2d) 619; Warner Co., 26 BTA 1225. Section 201 (c), Revenue Act of 1926, provides that amounts distributed in complete liquidation of a corporation...treated as in full payment in exchange for the stock. Cf. Henri/ B. B.abaon, 27 BTA 859. Where, as here, property is received in such a distribution, under...
Full view - About this book

Regulations 86 Relating to the Income Tax Under the Revenue Act of 1934

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 466 pages
...Distributions in liquidation. — Amounts distributed in complete liquidation of a corporation are to be treated 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...
Full view - About this book

Reports of the U.S. Board of Tax Appeals, Volume 33

United States. Board of Tax Appeals - 1936
...cancellation or redemption of the 215y2 shares of stock owned by the petitioner. Subsection (c) provides that amounts distributed in partial liquidation of a corporation...part or full payment in exchange for the stock. The parties have agreed that if the petitioner's contention is correct, the gain determined under section...
Full view - About this book

Regulations 94 Relating to the Income Tax Under the Revenue Act of 1936

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1936 - 566 pages
...Distributions in liquidation. — Amounts distributed in complete liquidation of a corporation are to be treated 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...
Full view - About this book

The Chicago Daily News Almanac and Year Book for ..., Volume 41

1924
...the stock provided in section 204. (c) Amounts distributed in complete liquidation of a corp9ration shall be treated as in full payment in exchange for...The gain or loss to the distributee resulting from su<h exchange eh all be determined under section 202. but «hall be recognized only to the extent provided...
Full view - About this book

Reports of the U.S. Board of Tax Appeals, Volume 35

United States. Board of Tax Appeals - 1937
...Distributions by corporations shall be taxable to the shareholders as provided In section 115. SEC. 115. (c) DISTRIBUTIONS IN LIQUIDATION. — Amounts distributed...shall be treated as In full payment in exchange for tbe stock, and amounts distributed in partial liquidation of a corporation shall be treated as in part...
Full view - About this book




  1. My library
  2. Help
  3. Advanced Book Search
  4. Download EPUB
  5. Download PDF