| United States. Internal Revenue Service - Income tax - 1924 - 396 pages
...be taxed as a dividend to each distributee such an amount of the gain recognized under paragraph (1) as is not in excess of his ratable share of the undistributed...be taxed as a gain from the exchange of property. (e) If an exchange would be within the provisions of paragraph (3) of subdivision (b) if it were not... | |
| 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... | |
| John F. Sherwood - Income tax - 1925 - 206 pages
...be taxed as a dividend to each distributee such an amount of the gain recognized under paragraph (1) as is not in excess of his ratable share of the undistributed...be taxed as a gain from the exchange of property. change consists not only of stock or securities permitted by such paragraph to be received without... | |
| Walter Elbert Barton, United States, Carroll Wright Browning - Income tax - 1925 - 580 pages
...be taxed as a dividend to each distributee such an amount of the gain recognized under paragraph (1) as is not in excess of his ratable share of the undistributed...be taxed as a gain from the exchange of property. SEC. 203. (e) If an exchange would be within the provisions of paragraph (3) of subdivision (b) if... | |
| Irving Bank-Columbia Trust Company - Income tax - 1925 - 152 pages
...be taxed as a dividend to each distributee such an amount of the gain recognized under paragraph (1) as is not in excess of his ratable share of the undistributed...be taxed as a gain from the exchange of property. (e) If an exchange would be within the provisions of paragraph (3) of subdivision (b) if it were not... | |
| Joseph Henry Beale, Roswell Foster Magill - Taxation - 1926 - 744 pages
...taxed as a dividend to each distributee such an amount of the gain recognized under paragraph ( 1 ) as is not in excess of his ratable share of the undistributed...be taxed as a gain from the exchange of property. (e) If an exchange would be within the provisions of paragraph (3) of subdivision (b) if it were not... | |
| Eric Louis Kohler - Income tax - 1927 - 618 pages
...be taxed as a 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...be taxed as a gain from the exchange of property. (e) If an exchange would be within the provisions of paragraph (3) of subdivision (b) if it were not... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - Taxation - 1927 - 414 pages
...be taxed as a dividend to each distributee such an amount of the gain recognized under paragraph (1) as is not in excess of his ratable share of the undistributed...be taxed as a gain from the exchange of property. (d) Same — Gain of corporation. — If an exchange would be within the provisions of subsection (b)(4)... | |
| Harrison B. Spaulding - Income tax - 1927 - 336 pages
...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...be taxed as a gain from the exchange of property. (e) If an exchange would be within the provisions of paragraph (3) of subdivision (b) if it were not... | |
| United States - Finance - 1928 - 268 pages
...taxed as a dividend to each distributee such an amount of the gain recognized under paragrapli (1) as is not in excess of his ratable share of the undistributed...be taxed as a gain from the exchange of property. (e) If an exchange would be within the provisions of paragraph (3) of subdivision (b) if it were not... | |
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