 As used In this section the term " amounts distributed In partial liquidation " means a distribution by a corporation in complete cancellation or redemption of a part of its stock, or one of a series of distributions in complete cancellation or redemption...  Reports of the U.S. Board of Tax Appeals - Page 165by United States. Board of Tax Appeals - 1933Full view - About this book
 | United States. Court of Claims - Law reports, digests, etc - 1946 - 936 pages
...the payment made in 1937 to the plaintiffs for their stock was, in the circumstances here present, a "distribution by a corporation in complete cancellation or redemption of a part of its stock * * *," which is the definition given in Section 115 (i) to the words "amounts distributed in partial... | |
 | United States. Internal Revenue Service - Income tax - 1924 - 396 pages
...treated as in part or full payment in exchange: for the stock so canceled or redeemed. The phrase " amounts distributed in partial liquidation " means...cancellation or redemption of a part of its stock, or ene of a series of distributions in complete cancellation or redemption of all or a portion of its... | |
 | John F. Sherwood - Income tax - 1925 - 206 pages
...earnings or profits accumulated after February 28, 1913, shall be treated as a taxable dividend. (g) As used in this section the term "amounts distributed...cancellation or redemption of all or a portion of its stock. In general, any distribution of profits by a domestic or foreign corporation to shareholders constitutes... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - Income tax - 1925 - 580 pages
...profits accumulated after February 28, 1913, shall be treated as a taxable dividend. SEC. 201. (g) As used in this section the term "amounts distributed...cancellation or redemption of all or a portion of its stock. SEC. 201. (c) Any distribution (whether in cash or other property) made by a corporation to its shareholders... | |
 | Irving Bank-Columbia Trust Company - Income tax - 1925 - 152 pages
...earnings or profits accumulated after February 28, 1913, shall be treated as a taxable dividend. (g) As used in this section the term "amounts distributed...corporation in complete cancellation or redemption of T. part of its stock, or one of a series of distributions in complete cancellation or redemption of... | |
 | Joseph Henry Beale, Roswell Foster Magill - Taxation - 1926 - 744 pages
...earnings or profits accumulated after Februarj 28, 1913, shall be treated as a taxable dividend. (g). As used in this section the term "amounts distributed...cancellation or redemption of all or a portion of its stock. Regulations 65. ART. 1541. Dividends. — Dividends for the purpose of the statute comprise any distribution... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - Taxation - 1927 - 414 pages
...cancellation or redemption is made after January 1, 1926. (h) Definition of partial liquidation. — As used in this section the term "amounts distributed...cancellation or redemption of all or a portion of its stock. SEC. 116. EXCLUSIONS FROM GROSS INCOME. In addition to the items specified in section 22 (b), the following... | |
 | Eric Louis Kohler - Income tax - 1927 - 618 pages
...this subdivision shall apply only if the cancellation or redemption is made after January 1, 1926. (h) As used in this section the term "amounts distributed...cancellation or redemption of all or a portion of its stock. DETERMINATION OF AMOUNT OF GAIN OR LOSS Sec. 202. (a) Except as hereinafter provided in this section,... | |
 | Harrison B. Spaulding - Income tax - 1927 - 336 pages
...this subdivision shall apply only if the cancellation or redemption is made after January 1, 1926. (h) As used in this section the term " amounts distributed...cancellation or redemption of all or a portion of its stock. APPENDIX II PROVISIONS OF THE UNITED STATES REVENUE ACT OF 1926 RELATING TO THE TAXATION OF CAPITAL... | |
 | United States - Law - 1928 - 1164 pages
...this subdivision shall apply only if the cancellation or redemption is made after January 1, 1926. (h) As used in this section the term "amounts distributed...means a distribution by a corporation in complete ¡932 Ch.19 cancellation or redemption of a part of its stock, or one of a series of distributions... | |
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