 If a corporation cancels or redeems its stock (whether or not such stock was issued as a stock dividend) at such time and in such manner as to make the distribution and cancellation or redemption in whole or in part essentially equivalent to the distribution...  Federal Income, Estate and Gift Tax Laws, Correlated - Page 281by United States, Walter Elbert Barton - 1944 - 1242 pagesFull view - About this book
 | Wisconsin - 1927 - 1052 pages
...the distribution of any stock dividend the corporation proceeds to cancel or redeem its stock at such time and in such manner as to make the distribution...distribution of earnings or profits accumulated after January 1, 1911, shall be treated as a taxable dividend as herein defined. (c) All wages, salaries... | |
 | United States - 1928 - 268 pages
...corporation cancels or redeems its stock (whether or not such stock was issued as a stock dividend) at such time and in such manner as to make the distribution...28, 1913, shall be treated as a taxable dividend. In the case of the cancellation or redemption of stock not issued as a stock dividend this subsection... | |
 | United States - 1928 - 1164 pages
...corporation cancels or redeems its stock (whether or not such stock was issued as a stock dividend) at such time and in such manner as to make the distribution...28, 1913, shall be treated as a taxable dividend. In the case of the cancellation or redemption of stock not issued as a stock dividend this subdivision... | |
 | Robert Hiester Montgomery - 1927 - 592 pages
...corporation cancels or redeems its stock (whether or not such stock was issued as a stock dividend) at such time and in such manner as to make the distribution...28, 1913, shall be treated as a taxable dividend. In the case of the cancellation or redemption of stock not issued as a stock dividend this subdivision... | |
 | United States. Internal Revenue Service - 1931 - 502 pages
...corporation cancels or redeems its stock (whether or not such stock was issued as a stock dividend) at such time and in such manner as to make the distribution...28, 1913, shall be treated as a taxable dividend. The question whether a distribution in connection with a cancellation or redemption of stock is essentially... | |
 | United States. Bureau of Internal Revenue - 1933 - 452 pages
...corporation cancels or redeems its stock (whether or not such stock was issued as a stock dividend) at such time and in such manner as to make the distribution...28, 1913, shall be treated as a taxable dividend. (h) Definition of partial liquidation.—As used in this section the term " amounts distributed in... | |
 | United States. Board of Tax Appeals - 1933 - 1616 pages
...stock (whether or not such stock was Issued as a itock dividend) at such tlnre and In such manner ns to make the distribution and cancellation or redemption...28. 1913, shall be treated as a taxable dividend. In the case of the cancellation or redemption of stock not Issued as a stock dividend this subdivision... | |
 | Wisconsin - 1933 - 36 pages
...the distribution of any stock dividend the corporation proceeds to cancel or redeem its stock at such time and in such manner as to make the distribution...distribution of earnings or profits accumulated after January 1, 1911, shall be treated as a taxable dividend as herein defined. (c) All wages, salaries... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 pages
...corporation cancels or redeems its stock (whether or not such stock was issued as a stock dividend) at such time and in such manner as to make the distribution...28, 1913, shall be treated as a taxable dividend. (h) Distribution of stock on reorganization — Effect on future distributions. — The distribution... | |
 | United States. Internal Revenue Service - 1936 - 604 pages
...corporation cancels or redeems its stock (whether or not such stock was issued as a stock dividend) at such time and in such manner as to make the distribution...28, 1913, shall be treated as a taxable dividend. The question whether a distribution in connection with a cancellation or redemption of stock is essentially... | |
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