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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 18

United States. Tax Court - 1953 - 1328 pages
...•••«• (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 Tax Court of the United States, Volume 20

United States. Tax Court - 1954 - 1158 pages
...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 - 726 pages
...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 - 1158 pages
...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 - 890 pages
...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 - 850 pages
...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 - 1232 pages
...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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Reports of the Tax Court of the United States, Volume 26

United States. Tax Court - 1957 - 1306 pages
...taxable dividend under section 115 (g).s 'SEC. 115. DISTRIBUTIONS BY CORPORATIONS. (c) DISTRIBUTION IN LIQUIDATION. — Amounts distributed In complete...part or full payment In exchange for the stock. The Rain or loss to the distributee resulting from such exchange shall be determined under section 111,...
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General Revenue Revision: Hearings Before the Committee on Ways and Means ...

United States. Congress. House. Committee on Ways and Means - 1958 - 1170 pages
...CORPORATE LIQUIDATIONS AND CERTAIN REDEMPTIONS. "(a) General Rule. — "(1) Complete liquidations. — Amounts distributed in complete liquidation of a corporation...treated as In full payment in exchange for the stock. "(1) Recognition of gain in general. — Except in the case of distributions described in paragraph...
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Cases Decided in the United States Court of Claims ... with ..., Volume 142

United States. Court of Claims, Audrey Bernhardt - 1959 - 1014 pages
...(a), one must look at section 115 (c), which provides for "Distributions in liquidation" and says : Amounts distributed in complete liquidation of a corporation...stock, and amounts distributed in partial liquidation * * * as in part or full payment in exchange for the stock. The payments of the $120 per share for...
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