 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 79by United States, United States. Congress. House. Committee on Ways and Means - 1936 - 290 pagesFull view - About this book
 | 1940 - 1806 pages
...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... | |
 | 1941 - 1688 pages
...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... | |
 | 1939 - 1030 pages
...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... | |
 | United States. Board of Tax Appeals - 1939 - 1702 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... | |
 | United States. Board of Tax Appeals - 1941 - 1630 pages
...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... | |
 | 1988 - 540 pages
...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... | |
 | 1949 - 776 pages
...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... | |
 | 2002 - 596 pages
...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... | |
 | United States. Tax Court - 1950 - 1526 pages
...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... | |
 | United States. Tax Court - 1951 - 1674 pages
...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... | |
| |
