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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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Reports of the Tax Court of the United States, Volume 14

United States. Tax Court - 1950
...DISTRIBUTIONS BY CORPORATIONS. **.., (c) DISTRIBUTIONS IN LIQCIDATION. Amounts diRtributed in complete liquidation of a corporation shall be...full payment In exchange for the stock, and amounts asset value. It does not follow, however, that the petitioner sustained a short term capital loss upon...
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Reports of the Tax Court of the United States, Volume 16

United States. Tax Court - 1951
...we held that: 'SEC. 115. DISTRIBUTIONS BY CORPORATIONS. (cj. DISTRIBUTION IK LIQUIDATION. Amounts distributed In complete liquidation...as In full payment In exchange for the stock, and amount* distributed In partial liquidation of a corporation shall be treated as In part or full payment...
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Reports of the Tax Court of the United States, Volume 16

United States. Tax Court - 1951
...case, we said among other things, as follows : Section 115 (c) of the Revenue Act of 1934 provides that amounts distributed in complete liquidation of a corporation...as in full payment in exchange for the stock, and the gain or loss to the distributee resulting from such exchange shall be determined under section...
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Reports of the Tax Court of the United States, Volume 18

United States. Tax Court - 1953
... (c) DISTRIBUTIONS IN LIQUIDATION. Amounts distributed In complete liquidation of corporation shall be treated as in full payment in...gain or loss to the distributee resulting from such exchanpf shall be determined under section 111, but shall be recognized only to the extent provided...
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Reports of the United States Tax Court, Volume 20

United States. Tax Court - 1954
...also assumed. The SEC. 115. DISTRIBUTIONS BY CORPORATIONS. * (c) DISTRIBUTION IN LIQUIDATION. Amounts distributed In complete...in exchange for the stock, and amounts distributed hi partial liquidation of a corporation shall be treated as In part or full payment in exchange for...
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Internal Revenue Bulletin

United States. Internal Revenue Service - 1954
...earnings or profits. * * * (c) DISTRIBUTIONS IN LIQUIDATION. Amounts distributed * * * in parial liquidation of a corporation shall be treated as in...part or full payment in exchange for the stock. The gnln or loss to the distributee resulting from such exchange shall be determined under section 111,...
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Internal Revenue Bulletin

United States. Internal Revenue Service - 1955
...property, (1) out of Its earnings or profits accumulated after February 28, 1913, . ******* (c) DISTRIBUTIONS IN LIQUIDATION. Amounts distributed...from such exchange shall be determined under section an, . ******* (g) REDEMPTION OF STOCK. (1) IN GENERAL. If a corporation cancels or...
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The Laws of Wisconsin, Volume 1

Wisconsin - 1955
...GAIN OR LOSS TO SHAREHOLDERS IN CORPORATE LIQUIDATIONS. (1) GENERAL RULE. (a) Complete liquidations. Amounts distributed in complete liquidation of a corporation...treated as in full payment in exchange for the stock. (b) Partial liquidations. Amounts distributed in partial liquidation of a corporation (as defined in...
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Wisconsin Session Laws, Volume 1

Wisconsin - 1955
...GAIN OR LOSS TO SHAREHOLDERS IN CORPORATE LIQUIDATIONS. (1) GENERAL RULE, (a) Complete liquidations. Amounts distributed in complete liquidation of a corporation...treated as in full payment in exchange for the stock. (b) Partial liquidations. Amounts distributed in partial liquidation of a corporation (as defined in...
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Reports of the Tax Court of the United States, Volume 24

United States. Tax Court - 1956
...DISTRIBUTION IN LIQUIDATION. Amounts distributed In complete liquidation of a corporation slinll be treated as In full payment In exchange for the...full payment In exchange for the stock. The gain or IOHS to the distributee resulting from such exchange shall be determined under section 111, but shall...
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