 | United States. Court of Claims - 1937 - 710 lapas
...now in such cases as the one we have before us. Section 201 (c) of the 1924 act provided that — (c) Amounts distributed in complete liquidation of a corporation...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... | |
 | United States. Congress. Senate. Committee on Finance - 1924 - 468 lapas
...new taxes of great magnitude, in the guise of administrative, provisions, as follows: "SEC. 201. (c) Amounts distributed- in complete liquidation of a...treated as in full payment in exchange for the stock, and amounts distributed in partial liquidation of u corporation shall be treated an in part or full... | |
 | United States. Internal Revenue Service - 1924 - 396 lapas
...distribution shall be applied against and reduce the basis of the stock provided in sectitm 204. (c) Amounts distributed in complete liquidation of a corporation...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... | |
 | John F. Sherwood - 1925 - 206 lapas
...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...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... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 lapas
...shall be 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...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... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 lapas
...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...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... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 lapas
...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...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... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 lapas
...against and reduce the basis of the stock provided in section 113. (c) Distributions in liquidation. — Amounts distributed in complete liquidation of a corporation...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... | |
 | Harrison B. Spaulding - 1927 - 336 lapas
...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...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... | |
 | Eric Louis Kohler - 1927 - 618 lapas
...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...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... | |
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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... 
