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" 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
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Comparison of the Revenue Acts of 1936 and 1938, Volume 36

United States, United States. Congress. House. Committee on Ways and Means - 1938 - 336 pages
...distribution shall be applied against and reduce the adjusted basis of the stock provided in section J 1 3. (c) DISTRIBUTIONS IN LIQUIDATION. Amounts distributed...from such exchange shall be determined under section 100 111, but shall be recognized only to the extent provided in section 112. Despite the provisions...
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Reports of the U.S. Board of Tax Appeals, Volume 39

United States. Board of Tax Appeals - 1939
...201. (o) Amount!) distributed In complete liquidation of a corporation shall be treated as In fall payment in exchange for the stock, and amounts distributed...In part or full payment In exchange for the stock. * * in the plan of reorganization. But whether or not the certificates evidencing...
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United States Reports: Cases Adjudged in the Supreme Court, Volume 305

United States. Supreme Court - 1939
...as hereinafter provided in this section." 1 Petitioners concede that the command of 115 (c) that amounts distributed in complete liquidation of a corporation...as in full payment in exchange for the stock" and that the "gain or loss . . . shall be determined under section 111," requires the gain or loss upon...
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The Code of Federal Regulations of the United States of America Having ...

1939
...in liquidation (a) General. 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...
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The Code of Federal Regulations of the United States of America Having ...

1939
...3.115-5 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...
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Reports of the U.S. Board of Tax Appeals, Volume 38

United States. Board of Tax Appeals - 1939
...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...
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Reports of the U.S. Board of Tax Appeals, Volume 42

United States. Board of Tax Appeals - 1941
...115. DISTRIBUTIONS BY CORPORATIONS. ** (c) DISTRIBUTIONS IN LIQUIDATION. Amonnts distributed in complete liquidation of a corporation...The gain or loss to the distributee resulting from inch exchange shall be determined under section 111, but shall be recognized only to the extent provided...
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The Code of Federal Regulations of the United States of America

1988
...distribution in complete or partial liquidation of a corporation. Under section 331(a)(l), it is provided that amounts distributed in complete liquidation of a corporation...shall be treated as in full payment in exchange for 26 CFR Ch. I (4-1-88 Edition) the stock. Under section 331(a)(2), it is provided that amounts distributed...
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The Code of Federal Regulations of the United States of America

1949
...Distributions in liquidation, (a) 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...
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The Code of Federal Regulations of the United States of America

2002
...distribution in complete or partial liquidation of a corporation. Under section 331(a)(l), it is provided that Amounts distributed in complete liquidation of a corporation shall be treated as in full payment in exchange tor the stock. Under section 331(a)(2), it Provided that amounts distributed in partial liquidation...
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