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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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Code of Federal Regulations

1968
...loss to shareholders in corporate liquidations (a) General rule (1) Complete liquidations. Amounts distributed in complete liquidation of a corporation...treated as in full payment in exchange for the stock. (2) Partial liquidations. Amounts distributed in partial liquidation of a corporation (as defined in...
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Code of Federal Regulations

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

1985
...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 Internal Revenue Service, Treasury the stock. Under section 331(a)(2). it is provided that amounts...
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Bankruptcy and Insolvency Taxation

Grant W. Newton, Robert Liquerman - 2005 - 768 pages
...Distributions in Complete Liquidation Treated as Exchanges. Amounts received by a shareholder in a distribution in complete liquidation of a corporation shall be...treated as in full payment in exchange for the stock. (b) Nonapplication of Section 301. Section 301 (relating to effects on shareholder of distributions...
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