 | United States - 1965 - 1110 lapas
...stock issued by a railroad corporation (as defined in section 77 (m> of the Bankruptcy Act, as amended) pursuant to a plan of reorganization under section 77 of the Bankruptcy Act. (5) Application of paragraphs. In determining whether a redemption meets the requirements of paragraph... | |
 | United States. Internal Revenue Service - 1954 - 1182 lapas
...subject to tax. Where the transfer of stock from the voting trustees to voting trust certificate holders pursuant to a plan of reorganization under section 77 of the Bankruptcy Act was not essential to make effective the plan of reorganization, the exemption provided by section... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1955 - 152 lapas
...the stock of the corporation owned by the shareholder; or (4) the redemption is of stock issued by a railroad corporation pursuant to a plan of reorganization under section 77 of the Bankruptcy Act. The first test, to the effect that the redemption will be treated as a distribution in part or... | |
 | United States. Congress. Senate. Select Committee on Small Business - 1956 - 134 lapas
...stock issued by a railroad corporation, as defined in section 77 (m) of the Bankruptcy Act, as amended, pursuant to a plan of reorganization under section 77 of the Bankruptcy Act. DISTRIBUTIONS TO PAY DEATH TAXES AND EXPENSES. Even though the distribution would otherwise be... | |
 | United States. Congress. House. Committee on Ways and Means - 1958 - 1170 lapas
...capital-gain treatment to redemption of stock by railroad corporations where the redemption is made pursuant to a plan of reorganization under section 77 of the Bankruptcy Act. While the provision has been included in the proposed revision, the advisory group knows of no... | |
 | United States. Congress. House. Committee on Ways and Means - 1959 - 1064 lapas
...capital -gain treatment to redemption of stock by railroad corporations where the redemption is made pursuant to a plan of reorganization under section 77 of the Bankruptcy Act. Wnile the provision has been included in the proposed revision, the advisory group knows of no... | |
 | United States. Congress. House. Committee on Ways and Means - 1959 - 1064 lapas
...stock issued by a railroad corporation (as defined In section 77 (m) of the Bankruptcy Act, as amended) pursuant to a plan of reorganization under section 77 of the Bankruptcy Act. "(5) PREFERRED STOCK. — Subsection (a) shall apply If the redemption is— "(A) a redemption... | |
 | United States. Tax Court - 1967 - 1032 lapas
...stock Issued by a railroad corporation (as defined In section 77 (m) of the Bankruptcy Act, as amended) pursuant to a plan of reorganization under section 77 of the Bankruptcy Act. Section 317 (b) states that "stock shall be treated as redeemed by a corporation if the corporation... | |
 | United States. Tax Court - 1979 - 1248 lapas
...stock issued by a railroad corporation (as defined in section 77(m) of the Bankruptcy Act, as amended) pursuant to a plan of reorganization under section 77 of the Bankruptcy Act (5) APPLICATION OF PARAGRAPHS.— In determining whether a redemption meets the requirements applicable... | |
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Subsection (a) shall apply if the redemption is of stock issued by a railroad corporation (as defined in section 77 (m> of the Bankruptcy Act, as amended) pursuant to a plan of reorganization under section 77 of the Bankruptcy Act. 
