 If a corporation cancels or redeems its stock (whether or not such stock was issued as a stock dividend) at such time and in such manner as to make the distribution and cancellation or redemption in whole or in part essentially equivalent to the distribution...  Federal Income, Estate and Gift Tax Laws, Correlated - 281. lappuseautors: United States, Walter Elbert Barton - 1944 - 1242 lapasPilnskats - Par šo grāmatu
 | United States. Court of Claims, Audrey Bernhardt - 1955 - 908 lapas
...corporation cancels or redeems its stock (whether or not such stock was issued as a stock dividend) at such time and in such manner as to make the distribution...28, 1913, shall be treated as a taxable dividend. The pertinent regulation is set forth below.1 The provision that the cancellation or redemption by... | |
 | Wisconsin - 1935 - 1310 lapas
...the distribution of any stock dividend the corporation proceeds to cancel or redeem its stock at such time and in such manner as to make the distribution...distribution of earnings or profits accumulated after January 1, 1911, shall be treated as a taxable dividend as herein defined. (b) All dividends received... | |
 | United States. Internal Revenue Service - 1924 - 396 lapas
...the distribution of any such dividend the corporation proceeds to cancel or redeem its stock at such time and in such manner as to make the distribution...28. 1913, shall be treated as a taxable dividend. (g) As used in this section the term "amounts distributed in partial liquidation " means a distribution... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 lapas
...the distribution of any such dividend the corporation proceeds to cancel or redeem its stock at such time and in such manner as to make the distribution...1913, shall be treated as a taxable dividend. SEC. 201. (g) As used in this section the term "amounts distributed in partial liquidation" means a distribution... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 lapas
...the distribution of any such dividend the corporation proceeds to cancel or redeem its stock at such time and in such manner as to make the distribution...28, 1913, shall be treated as a taxable dividend. (g) As used in this section the term "amounts distributed in partial liquidation" means a distribution... | |
 | John F. Sherwood - 1925 - 206 lapas
...the distribution of any such dividend the corporation proceeds to cancel or redeem its stock at such time and in such manner as to make the distribution...28, 1913, shall be treated as a taxable dividend. (g) As used in this section the term "amounts distributed in partial liquidation" means a distribution... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 lapas
...the distribution of any such dividend the corporation proceeds to cancel or redeem its stock at such time and in such manner as to make the distribution...distribution of earnings or profits accumulated after Februarj 28, 1913, shall be treated as a taxable dividend. (g). As used in this section the term "amounts... | |
 | Eric Louis Kohler - 1927 - 618 lapas
...corporation cancels or redeems its stock (whether or not such stock was issued as a stock dividend) at such time and in such manner as to make the distribution...28, 1913, shall be treated as a taxable dividend. In the case of the cancellation or redemption of stock not issued as a stock dividend this subdivision... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 lapas
...corporation cancels or redeems its stock (whether or not such stock was issued as a stock dividend) at such time and in such manner as to make the distribution...28, 1913, shall be treated as a taxable dividend. In the case of the cancellation or redemption of stock not issued as a stock dividend this subsection... | |
 | Harrison B. Spaulding - 1927 - 336 lapas
...corporation cancels or redeems its stock (whether or not such stock was issued as a stock dividend) at such time and in such manner as to make the distribution...earnings or profits accumulated after February 28, 1913, shah1 be treated as a taxable dividend. In the case of the cancellation or redemption of stock... | |
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