 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
 | 1946
...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. "(i) DKFINITION OF PARTIAL LIQUIDATION. — As used in this section the term 'amounts distributed in... | |
 | United States. Tax Court - 1943 - 1296 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 ai a taxable dividend. tax of 10 percent upon the amounts paid to them, as prescribed by section 143... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1933 - 262 pages
...redeems its stock (whether or not such stock was issued as a stock dividend) at snch time and in snch manner as to make the distribution and cancellation...28, 1913, shall be treated as a taxable dividend. (h) Definition of partial liquidation. — As used In this section the term " amounts distributed In... | |
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