 | United States. Court of Claims, Audrey Bernhardt - 1956 - 1104 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...28, 1913, shall be treated as a taxable dividend. Before the redemptions here involved Matheson had a surplus of some $36,000. There is left for our... | |
 | 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... | |
 | United States. Internal Revenue Service - 1924 - 396 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...28. 1913, shall be treated as a taxable dividend. (g) As used in this section the term "amounts distributed in partial liquidation " means a distribution... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 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...28, 1913, shall be treated as a taxable dividend. SEC. 201. (g) As used in this section the term "amounts distributed in partial liquidation" means a... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 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...28, 1913, shall be treated as a taxable dividend. (g) As used in this section the term "amounts distributed in partial liquidation" means a distribution... | |
 | John F. Sherwood - 1925 - 206 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...28, 1913, shall be treated as a taxable dividend. (g) As used in this section the term "amounts distributed in partial liquidation" means a distribution... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 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...distribution of earnings or profits accumulated after Februarj 28, 1913, shall be treated as a taxable dividend. (g). As used in this section the term "amounts... | |
 | Eric Louis Kohler - 1927 - 618 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...28, 1913, shall be treated as a taxable dividend. In the case of the cancellation or redemption of stock not issued as a stock dividend this subdivision... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 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...28, 1913, shall be treated as a taxable dividend. In the case of the cancellation or redemption of stock not issued as a stock dividend this subsection... | |
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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... 
