 Amounts distributed in complete liquidation of a corporation shall be treated as in full payment in exchange for the stock, and amounts distributed in partial liquidation of a corporation shall be treated as in part or full payment in exchange for the...  Reports of the Tax Court of the United States - Page 259by United States. Tax Court - 1955Full view - About this book
 | United States. Internal Revenue Service - 1931 - 502 pages
...Distributions in liquidation. — Amounts distributed in complete liquidation of a corporation are to be treated as in full payment in exchange for the...stock, and amounts distributed in partial liquidation are to be treated as in part or full payment in exchange for the stock so canceled or redeemed. The... | |
 | United States. Congress. Senate. Committee on Finance - 1932 - 1476 pages
...reduce the basis of the stock provided in section 113.] (c) Distributions in liquidation. — Amounts distributed in complete liquidation of a corporation...recognized only to the extent provided in section 1 12. In the case of amounts distributed in partial liquidation (other than a distribution within the... | |
 | United States. Bureau of Internal Revenue - 1933 - 452 pages
...Distributions in liquidation.—Amounts distributed in complete liquidation of a corporation are to be treated as in full payment in exchange for the...stock, and amounts distributed in partial liquidation are to be treated as in part or full payment in exchange for the stock so canceled or redeemed. The... | |
 | United States. Board of Tax Appeals - 1933 - 1616 pages
...of 1926. The statutes in question, so far as here applicable, read as follows : Sec. 201. (c) * * * amounts distributed in partial liquidation of a corporation shall be treated as in part or full payment iu exchange for the stock. The gain or loss to the distributee resulting from such exchange shall be... | |
 | Wisconsin - 1933 - 36 pages
...distributed in liquidation of a corporation shall be treated as payment in exchange for the stock, and the gain or loss to the distributee resulting from such exchange shall be determined under the provisions of this paragraph and section 71.02 (2) (d). No amounts received in liquidation shall... | |
 | United States. Board of Tax Appeals - 1934 - 1646 pages
...accumulated after February 28, 1913." Subsection (c) provides: (c) Distrtbutioiis in liquidation. — Amounts distributed in complete liquidation of a corporation...in part or full payment in exchange for the stock. * * * Subsection (h) is as follows: (h) Definition of partial liquidation. — As used in this section... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 pages
...Distributions in liquidation. — Amounts distributed in complete liquidation of a corporation are to be treated as in full payment in exchange for the...stock, and amounts distributed in partial liquidation are to be treated as in part or full payment in exchange for the stock so canceled or redeemed. The... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 pages
...adjusted basis of the stock provided in section 113. (c) DISTRIBUTIONS IN LIQUIDATION. — Amounts distributed in complete liquidation of a corporation...recognized only to the extent provided in section 112. Despite the provisions of section 117 (a) , 100 per centum of the gain so recognized shall be taken... | |
 | United States. Board of Tax Appeals - 1936 - 1470 pages
...cancellation or redemption of the 215y2 shares of stock owned by the petitioner. Subsection (c) provides that amounts distributed in partial liquidation of a corporation...part or full payment in exchange for the stock. The parties have agreed that if the petitioner's contention is correct, the gain determined under section... | |
 | United States. Internal Revenue Service - 1936 - 604 pages
...Distributions in liquidation. — Amounts distributed in complete liquidation of a corporation are to be treated as in full payment in exchange for the...stock, and amounts distributed in partial liquidation are to be treated as in part or full payment in exchange for the stock so canceled or redeemed. The... | |
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