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" Amounts distributed In complete liquidation of a corporation shall be treated as In full payment in exchange for the stock... "
Cases Decided in the Court of Claims of the United States - 135. lappuse
autors: United States. Court of Claims - 1938
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The Federal Reporter

1945 - 1204 lapas
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American Federal Tax Reports, 28. sējums

1943 - 1556 lapas
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Revenue Act of 1924: Hearings Before the Committee on Finance, United States ...

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...and amounts distributed in partial liquidation of u corporation shall be treated an in part or full payment in exchange for the stock. "The gain or loss...
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American Federal Tax Reports, 34. sējums

1947 - 1744 lapas
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American Federal Tax Reports, 33. sējums

1946 - 1776 lapas
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American Federal Tax Reports, 44. sējums

1955 - 1708 lapas
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American Federal Tax Reports, 27. sējums

1942 - 1236 lapas
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Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - 1924 - 396 lapas
...Distributions in liquidation. — Amounts distributed in complete liquidation, of a corporation are to be treated as in full payment in exchange for the...stock, and amounts distributed in partial liquidation are to be treated as in part or full payment in exchange: for the stock so canceled or redeemed. The...
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American Federal Tax Reports, 16. sējums

1936 - 1474 lapas
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Cases on Federal Taxation, 1. sējums

Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 lapas
...Distributions in liquidation. — Amounts distributed in complete liquidation of a corporation are to be treated as in full payment in exchange for the...stock, and amounts distributed in partial liquidation are to be treated as in part or full payment in exchange for the stock so canceled or redeemed. The...
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