...for the stock in such utility, shall, if for purposes of this article the stock is a capital asset, be treated as in part or full payment in exchange for the stock." TITLE II— AMENDMENTS TO THE MOTOR VEHICLE FUEL TAX SEC. 201. The first section of the Act entitled...

...for the stock in such utility, shall, if for purposes of this article the stock is a capital asset, be treated as in part or full payment in exchange for the stock." TITLE II— AMENDMENTS TO THE MOTOR VEHICLE FUEL TAX SEC. 201. The first section of the Act entitled...

...for the stock in such utility, shall, if for purposes of this article the stock is a capital asset, be treated as in part or full payment in exchange for the stock." TITLE II— AMENDMENTS TO THE MOTOR VEHICLE FUEL TAX SEC. 201. The first section of the Act entitled...

...subject to the rules of section 302 of the code. Such distributions are required by section 302 (a) to be treated as in part or full payment in exchange for the redeemed stock if the distribution is substantially disproportionate with respect to the shareholder...

...no other stock outstanding. LAW AND ANALYSIS Section 331 (a) ( 1 ) of the Code provides that amounts distributed in complete liquidation of a corporation...treated as in full payment in exchange for the stock. The legislative background of section 331 (a) (1) of the Code indicates that Congress intended to have...

...provides that amounts distributed in partial liquidation of a corporation (as defined in section 346) shall be treated as in part or full payment in exchange for the stock. Section 346 (a) (2) of the Code provides, in part, that a distribution shall be treated as in partial...

...interest in the redeeming company. Section 302 (a) of the Code provides that a distribution of property shall be treated as in part or full payment in exchange for the stock. Section 1001 of the Code provides for the recognition of gain from the sale or other disposition of...

...provides that amounts distributed in partial liquidation of a corporation (as described in section 346) Regulations was allowed to S for 1976. It was determined by the Dist pursuant to section 1001. Section 1001 of the Code provides for the recognition of gain from the sale...

...provides that amounts distributed in partial liquidation of a corporation (as defined in section 346) shall be treated as in part or full payment in exchange for the stock. Section 346 (a) (2) of the Code provides that a distribution shall be treated as in partial liquidation...

...provides that amounts distributed in partial liquidation of a corporation (as defined in section 346) (A) Officers, (B) Shareholders, or (C) Highly Section 346(a) (2) of the Code provides, in part, that a distribution shall be treated as in partial...