 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
 | United States. Tax Court - 1944 - 1686 pages
...stock (whether or not such stock was Issued as a stock dividend) at such time and In such manner ai to make the distribution and cancellation or redemption...to the extent that It represents a distribution of earning! or profits accumulated after February 28, 1913, ehall be treated as a taxable dividend," tradlction... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 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) EFFECT ON EARNINGS AND PROFITS OF DISTRIBUTIONS OF STOCK. — The distribution * * * to a distributee... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 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) EFFECT ON EARNINGS AND PROFITS OF DISTRIBUTIONS OF STOCK. — The distribution * * * to a distributee... | |
 | United States. Tax Court - 1945 - 1392 pages
...or redeems Its stock (whether or not such stock was issued as a stock dividend) at such time and ip such manner as to make the distribution and cancellation...28, 1913, shall be treated as a taxable dividend. Section 113 (a) (19) of the Internal Revenue Code (as added by section 214 of the Revenue Act of 1939)... | |
 | Philippines - 1945 - 1064 pages
...be subject to tax. However, if a corporation cancels or redeems stock issued as a dividend at such time and in such manner as to make the distribution...distributed in redemption or cancellation of the stock shall be considered as taxable income to the extent that it represents a distribution of earnings or... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 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) EFFECT ON EARNINGS AND PROFITS OF DISTRIBUTIONS OF STOCK. — The distribution * * * to a distributee... | |
 | 1949 - 776 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. (b) The question whether a distribution in connection with a cancellation or redemption of stock is... | |
 | United States. Tax Court - 1951 - 1674 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...1913, shall be treated as a taxable dividend. « SEC. 112. RECOGNITION OF GAIN OR LOSS. • ***••• (c) GAIN FROM EXCHANGES Nor SOLELY IN KIND. —... | |
 | United States. Tax Court - 1951 - 1658 pages
...stock (whether or not such stock was Issued as a stock dividend) at such time and In such manner a* to make the distribution and cancellation or redemption...1913, shall be treated as a taxable dividend. • SEC. 112. RECOGNITION OF GAIN OR LOSS. • *•*••• (c) GAIN FROM EXCHANGES Nor SOLELY IN KIND. —... | |
 | United States. Tax Court - 1952 - 1712 pages
...to make the distribution and cancellation or redemption in whole or In part essentially eqolralent to the distribution of a taxable dividend, the amount...28, 1913, shall be treated as a taxable dividend. • ••••• • distributed to the common stockholders because all preferred dividends, including... | |
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