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. Internal Revenue Service - 1955 - 1158 pages
...REDEMPTION OF STOCK. (1) IN GENERAL. If a corporation cancels or redeems its stock * at such time and in such manner as to make the distribution...28, 1913, shall be treated as a taxable dividend. ******* (1) DEFINITION OF PARTIAL LIQUIDATION. As used in this section the term "amount distributed... | |
| United States. Tax Court - 1956 - 1232 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...accumulated after February 28, 1913, shall be treated as a taxabla dividend. SEC. 112. RECOGNITION OF GAIN OR LOSS. (b) EXCHANGES SOLELY IN KIND. ... | |
| United States. Tax Court - 1957 - 1306 pages
...cancels or redeems Us stock (whether or not such stock was Issued as a stock dividend) at such rime and In such manner as to make the distribution and...28, 1913, shall be treated as a taxable dividend. the distribution of all of Capital's earnings and surplus taxable as a dividend. This would result... | |
| United States. Tax Court - 1959 - 1608 pages
...corporation cancels or redeems Its stock (whether or not such Rtock was Issued as a stock dividend) at such time and In such manner as to make the distribution...cancellation of the stock, to the extent that It represents n distribution of earnings or profltfl neeiinmlntpd after February 28, 1913, ghall be treated ««... | |
| United States. Tax Court - 1961 - 1340 pages
...OF STOCK. (1) IN GENERAL. If a corporation cancels or redeems Its stock at each time and In such manner as to make the distribution...earnings or profits accumulated after February 28, 1918, shall be treated as a taxable dividend. *IRC 1954: SEC. 301. DISTRIBUTIONS OF PROPERTY. (a) IN... | |
| United States. Tax Court - 1956 - 1226 pages
...redeems Its stock (whether or not such stock was Issued as a stock dividend) at such time and In each manner as to make the distribution and cancellation...1913, shall be treated as a taxable dividend. > SEC. 112. RECOGNITION OF GAIN OR LOSS. (b) EXCHANGES SOLELY IN KIND. * (8) STOCK... | |
| United States. Tax Court - 1945 - 1518 pages
...redeemed Amounts received 1938... 1939.. 1940... 1941... ... COO 250 250 2111 $50,000 15.000 25.000 25,000 whole or in part essentially equivalent to the distribution...28, 1913, shall be treated as a taxable dividend. The petitioner denies that the amounts received by him from Bersel Realty Co. during the taxable years... | |
| 1949 - 774 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 - 1939 - 780 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 or STOCK. The distribution (whether before... | |
| United States. Tax Court - 1960 - 1512 pages
...corporation cancels or redeems its stock (whether or not such took 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. 250 shares of preferred stock in satisfaction and payment of Trinidad's claim against the estate. On... | |
| |