 ... has the effect of the distribution of a taxable dividend, then there shall be taxed as a dividend to each distributee such an amount of the gain recognized under paragraph (1) as is not in excess of his ratable share of the undistributed earnings...  Federal Income Taxes, 1927 - 464. lappuseautors: Eric Louis Kohler - 1927 - 592 lapasPilnskats - Par šo grāmatu
 | United States. Congress. Senate. Committee on Finance - 1924 - 468 lapas
...shall be taxed as a dividend to the distributee such an amount of the gain recognized under section 203 as is not in excess of his ratable share of the undistributed..."The remainder, if any, of the gain recognized under section 203 shall be taxed as a gain from the exchange of property. "In the case of a distribution... | |
 | United States. Internal Revenue Service - 1924 - 396 lapas
...dividend, such an amount of the gain recognized under this article as is not in excess of the distributee's ratable share of the undistributed earnings and profits...the corporation accumulated after February 28, 1913; (2) as a gain from the exchange of property, the remainder of the gain recognized under this paragraph.... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 lapas
...taxable dividend, then there shall be taxed as a dividend to each distributee such an amount of the gain recognized under paragraph (1) as is not in excess...be taxed as a gain from the exchange of property. SEC. 203. (e) If an exchange would be within the provisions of paragraph (3) of subdivision (b) if... | |
 | John F. Sherwood - 1925 - 206 lapas
...taxable dividend, then there shall be taxed as a dividend to each distributee such an amount of the gain recognized under paragraph (1) as is not in excess...be taxed as a gain from the exchange of property. change consists not only of stock or securities permitted by such paragraph to be received without... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 lapas
...dividend, such an amount of the gain recognized under this article as is not in excess of the distributee's ratable share of the undistributed earnings and profits...the corporation accumulated after February 28, 1913; (2) as a gain from the exchange of property, the remainder of the gain recognized under this paragraph.... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 lapas
...taxable dividend, then there shall be taxed as a dividend to each distributee such an amount of the gain recognized under paragraph (1) as is not in excess...be taxed as a gain from the exchange of property. (d) Same — Gain of corporation. — If an exchange would be within the provisions of subsection (b)(4)... | |
 | United States - 1928 - 268 lapas
...taxable dividend, then there shall be taxed as a dividend to each distributee such an amount of the gain recognized under paragraph (1) as is not in excess...be taxed as a gain from the exchange of property. (d) Same — Gain of corporation. — If an exchange would be within the provisions of subsection (b)... | |
 | Robert Hiester Montgomery - 1925 - 1928 lapas
...dividend, such an amount of the gain recognized under this article as is not in excess of the distributee's ratable share of the undistributed earnings and profits...the corporation accumulated after February 28, 1913 ; (2) as a gain from the exchange of property, the remainder of the gain recognized under this paragraph.... | |
 | United States. Board of Tax Appeals - 1931 - 1490 lapas
...taxable dividend, then there shall be taxed as a dividend to each distributee such an amount of the gain recognized under paragraph (1) as is not in excess...shall be taxed as a gain from the exchange of property If the alleged distribution was " made in pursuance of a plan of reorganization." it would seem that... | |
 | United States. Internal Revenue Service - 1931 - 502 lapas
...such an amount of the gain recognized under this paragraph as is not in excess of the distributee's ratable share of the undistributed earnings and profits...the corporation accumulated after February 28, 1913, and (2) as a gain from the exchange of property, the remainder of the gain recognized under this paragraph.... | |
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