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" 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 281
by United States, Walter Elbert Barton - 1944 - 1242 pages
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Internal Revenue Bulletin

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...
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Reports of the Tax Court of the United States, Volume 24

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. — •...
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Reports of the Tax Court of the United States, Volume 26

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...
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Reports of the Tax Court of the United States, Volume 30

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 ««...
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Reports of the Tax Court of the United States, Volume 35

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...
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Reports of the Tax Court of the United States, Volume 24

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...
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Reports of the Tax Court of the United States, Volume 5

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...
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The Code of Federal Regulations of the United States of America

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...
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United States Statutes at Large, Volume 53, Part 1

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...
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Reports of the Tax Court of the United States, Volume 32

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...
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