 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 - Halaman 470oleh United States. Tax Court - 1960Tampilan utuh - Tentang buku ini
 | United States. Court of Claims - 1938 - 834 halaman
...distributions by corporations in subdivision (c) — (c) Distributions in liquidation. — Amounts distributed in complete liquidation of a corporation...in part or full payment in exchange for the stock. We think the two sections should be considered together, and when so construed we find that the statute... | |
 | United States. Court of Claims - 1946 - 936 halaman
...normal and surtax. Subsection (c) 1 deals with "distributions in liquidation." It provides : * * * amounts distributed in partial liquidation of a corporation...in part or full payment in exchange for the stock. The gain or loss to the distributee resulting from such exchange shall be determined under Section... | |
 | United States. Court of Claims - 1937 - 710 halaman
...at bar it is conceded that there was a distribution in partial liquidation, which the statute says "shall be treated as in part or full payment in exchange for the stock", and further that if it is "properly chargeable to capital account" it shall not be considered as "within... | |
 | United States. Congress. Senate. Committee on Finance - 1924 - 468 halaman
...of great magnitude, in the guise of administrative, provisions, as follows: "SEC. 201. (c) Amounts distributed- in complete liquidation of a corporation...and amounts distributed in partial liquidation of u corporation shall be treated an in part or full payment in exchange for the stock. "The gain or loss... | |
 | United States. Internal Revenue Service - 1924 - 396 halaman
...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... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 halaman
...distribution shall be applied against and reduce the basis of the stock provided in section 204. (c) Amounts distributed in complete liquidation of a corporation...in part or full payment in exchange for the stock. The gain or loss to the distributee resulting from such exchange shall be determined under section... | |
 | John F. Sherwood - 1925 - 206 halaman
...distribution shall be applied against and reduce the basis of the stock provided in section 204. (c) Amounts distributed in complete liquidation of a corporation...in part or full payment in exchange for the stock. The gain or loss to the distributee resulting from such exchange shall be determined under section... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 halaman
...applied against and reduce the basis of the stock provided in section 204.20 SEC. 201. (c) Amounts distributed in complete liquidation of a corporation...in part or full payment in exchange for the stock. The gain or loss to the distributee resulting from such exchange shall be determined under section... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 halaman
...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. Joint Committee on Internal Revenue Taxation - 1927 - 414 halaman
...reduce the basis of the stock provided in section 113. (c) Distributions in liquidation. — Amounts distributed in complete liquidation of a corporation...in part or full payment in exchange for the stock. The gain or loss to the distributee resulting from such exchange shall be determined under section... | |
| |
