 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...  Reports of the Tax Court of the United States - Էջ 413United States. Tax Court - 1956Ամբողջությամբ դիտվող - Այս գրքի մասին
 | United States. Court of Claims, Audrey Bernhardt - 1955 - 908 էջ
...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...the distribution of a taxable dividend, the amount !O distributed in redemption or cancellation of the stock, to the extent that it represents a distribution... | |
 | Wisconsin - 1935 - 1310 էջ
...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... | |
 | 1921 - 888 էջ
...if after the distribution of a stock dividend the corporation cancels or redeems its stock at such time and in such manner as to make the distribution and cancellation or redemption essentially equivalent to the distribution of a taxable dividend, the amount received in redemption... | |
 | Emerson Emanuel Rossmoore - 1922 - 592 էջ
...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 and cancellation or redemption essentially equivalent to the distribution of a taxable dividend, the amount received in redemption... | |
 | United States - 1922 - 756 էջ
...from the sale or other disposition of the stock or shares by .the distributee. deem its stock at such time and in such manner as to make the distribution and cancellation or redemption essentially equivalent to the distribution of a taxable dividend, the amount received in redemption... | |
 | 1922 - 1032 էջ
...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 and cancellation or redemption essentially equivalent to the distribution of a taxable dividend, the amount received in redemption... | |
 | Irving Bank. Columbia Trust Company - 1923 - 148 էջ
...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 and cancellation or redemption essentially equivalent to the di tribution of a taxable dividend, the amount received in redemption... | |
 | United States. Congress. House. Committee on Ways and Means - 1923 - 256 էջ
...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 and cancellation or redemption essentially equivalent to the distribution of a taxable dividend, the amount received in redemption... | |
 | Eric Louis Kohler - 1924 - 514 էջ
...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 and cancellation or redemption essentially equivalent to the distribution of a taxable dividend, the amount received in redemption... | |
 | United States. Internal Revenue Service - 1924 - 396 էջ
...before or after the distribution of a stock dividend, proceeds to cancel or redeem its stock at such time and in such manner as to make the distribution and cancellation or redemption essentially equivalent to the distribution of a taxable dividend, the amount so distributed in redemption... | |
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