| United States. Congress. Senate. Committee on Finance - Finance - 1924 - 468 pages
...shall be taxed as a dividend to the distributee such an amount of the gain recognized under section 203 as is not in excess of his ratable share of the undistributed..."The remainder, if any, of the gain recognized under section 203 shall be taxed as a gain from the exchange of property. "In the case of a distribution... | |
| United States. Internal Revenue Service - Income tax - 1924 - 396 pages
...distribution made in pursuance of a plan of reorganization is within the provisions of paragraph (1) but has the effect of the distribution of a taxable dividend,...distributee such an amount of the gain recognized under paragraph (1) as is not in excess of his ratable share of the undistributed earnings and profits of... | |
| Walter Elbert Barton, United States, Carroll Wright Browning - Income tax - 1925 - 580 pages
...distribution made in pursuance of a plan of reorganization is within the provisions of paragraph (1) but has the effect of the distribution of a taxable dividend,...distributee such an amount of the gain recognized under paragraph (1) as is not in excess of his ratable share of the undistributed earnings and profits of... | |
| John F. Sherwood - Income tax - 1925 - 206 pages
...distribution made in pursuance of a plan of reorganization is within the provisions of paragraph (1) but has the effect of the distribution of a taxable dividend,...distributee such an amount of the gain recognized under paragraph (1) as is not in excess of his ratable share of the undistributed earnings and profits of... | |
| Irving Bank-Columbia Trust Company - Income tax - 1925 - 152 pages
...distribution made in pursuance of a plan of reorganization is within the provisions of paragraph (1) but has the effect of the distribution of a taxable dividend,...distributee such an amount of the gain recognized under paragraph (1) as is not in excess of his ratable share of the undistributed earnings and profits of... | |
| Joseph Henry Beale, Roswell Foster Magill - Taxation - 1926 - 744 pages
...distribution made in pursuance of a plan of reorganization is within the provisions of paragraph ( 1 ) but has the effect of the distribution of a taxable dividend,...distributee such an amount of the gain recognized under paragraph ( 1 ) as is not in excess of his ratable share of the undistributed earnings and profits... | |
| Harrison B. Spaulding - Income tax - 1927 - 336 pages
...distribution made in pursuance of a plan of reorganization is within the provisions of paragraph (1) but has the effect of the distribution of a taxable dividend,...distributee such an amount of the gain recognized under paragraph (1) as is not in excess of his rateable share of the undistributed earnings and profits of... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - Taxation - 1927 - 414 pages
...pursuance of a plan of reorganization is within the provisions of paragraph (1) of this subsection but has the effect of the distribution of a taxable dividend,...distributee such an amount of the gain recognized under paragraph (1) as is not in excess of his ratable share of the undistributed earnings and profits of... | |
| Eric Louis Kohler - Income tax - 1927 - 618 pages
...distribution made in pursuance of a plan of reorganization is within the provisions of paragraph (1) but has the effect of the distribution of a taxable dividend,...dividend to each distributee such an amount of the gam recognized under paragraph (1) as is not in excess of his ratable share of the undistributed earnings... | |
| United States - Law - 1928 - 1164 pages
...distribution made in pursuance of a plan of reorganization is within the provisions of paragraph (1) but has the effect of the distribution of a taxable dividend,...distributee such an amount of the gain recognized under paragraph (1) as is not in excess of his ratable share of the undistributed earnings and profits of... | |
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