 As used in this section the term "amounts distributed in partial liquidation" means a distribution by a corporation in complete cancellation or redemption of a part of its stock, or one of a series of distributions in complete cancellation or redemption...  Reports of the Tax Court of the United States - Էջ 251United States. Tax Court - 1962Ամբողջությամբ դիտվող - Այս գրքի մասին
 | United States. Court of Claims - 1946 - 936 էջ
...the payment made in 1937 to the plaintiffs for their stock was, in the circumstances here present, a "distribution by a corporation in complete cancellation or redemption of a part of its stock * * *," which is the definition given in Section 115 (i) to the words "amounts distributed in partial... | |
 | United States. Internal Revenue Service - 1924 - 396 էջ
...or full payment in exchange: for the stock so canceled or redeemed. The phrase " amounts distributed in partial liquidation " means a distribution by a...cancellation or redemption of a part of its stock, or ene of a series of distributions in complete cancellation or redemption of all or a portion of its... | |
 | John F. Sherwood - 1925 - 206 էջ
...1913, shall be treated as a taxable dividend. (g) As used in this section the term "amounts distributed in partial liquidation" means a distribution by a...cancellation or redemption of all or a portion of its stock. In general, any distribution of profits by a domestic or foreign corporation to shareholders constitutes... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 էջ
...treated as a taxable dividend. SEC. 201. (g) As used in this section the term "amounts distributed in partial liquidation" means a distribution by a...cancellation or redemption of all or a portion of its stock. SEC. 201. (c) Any distribution (whether in cash or other property) made by a corporation to its shareholders... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 էջ
...1913, shall be treated as a taxable dividend. (g) As used in this section the term "amounts distributed in partial liquidation" means a distribution by a...corporation in complete cancellation or redemption of T. part of its stock, or one of a series of distributions in complete cancellation or redemption of... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 էջ
...or full payment in exchange for the stock so canceled or redeemed. The phrase "amounts distributed in partial liquidation" means a distribution by a...cancellation or redemption of all or a portion of its stock. A complete cancellation or redemption of a part of the corporate stock may be accomplished, for example,... | |
 | Eric Louis Kohler - 1927 - 618 էջ
...redemption is made after January 1, 1926. (h) As used in this section the term "amounts distributed in partial liquidation" means a distribution by a...cancellation or redemption of all or a portion of its stock. DETERMINATION OF AMOUNT OF GAIN OR LOSS Sec. 202. (a) Except as hereinafter provided in this section,... | |
 | Harrison B. Spaulding - 1927 - 336 էջ
...redemption is made after January 1, 1926. (h) As used in this section the term " amounts distributed in partial liquidation " means a distribution by a...cancellation or redemption of all or a portion of its stock. APPENDIX II PROVISIONS OF THE UNITED STATES REVENUE ACT OF 1926 RELATING TO THE TAXATION OF CAPITAL... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 էջ
...1926. (h) Definition of partial liquidation. — As used in this section the term "amounts distributed in partial liquidation" means a distribution by a...cancellation or redemption of all or a portion of its stock. SEC. 116. EXCLUSIONS FROM GROSS INCOME. In addition to the items specified in section 22 (b), the following... | |
 | United States - 1928 - 1164 էջ
...shall be treated as a taxable dividend. "(g) As used In this section the term 'amounts distributed In partial liquidation' means a distribution by a...cancellation or redemption of all or a portion of its stock." The other subdivisions were the same as In the Act of 1926. Provisions on the same subject, and, in... | |
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