 | United States. Court of Claims - 1944 - 960 páginas
...(43 Stat. 253, 255), which provides for the taxation of the gain derived on liquidation. It reads : (c) Amounts distributed in complete liquidation of...recognized only to the extent provided in section 203. * * * Since the transaction was not within the exceptions stated in section 203, the period of holding... | |
 | United States. Court of Claims - 1946 - 936 páginas
...earnings and profits at the time the distribution was made. ***** (c) DISTRIBUTIONS IN LIQUIDATION. — Amounts distributed in complete liquidation of a corporation...from such exchange shall be determined under section 111, but shall be recognized only to the extent provided in section 112. Despite the provisions of... | |
 | United States. Court of Claims - 1937 - 710 páginas
...is now in such cases as the one we have before us. Section 201 (c) of the 1924 act provided that — (c) Amounts distributed in complete liquidation of...in part or full payment in exchange for the stock. * * * In the case of amounts distributed in partial liquidation * * * the part of such distribution... | |
 | United States. Court of Claims - 1938 - 834 páginas
...reference to distributions by corporations in subdivision (c) — (c) Distributions in liquidation. — Amounts distributed in complete liquidation of a corporation...in part or full payment in exchange for the stock. We think the two sections should be considered together, and when so construed we find that the statute... | |
 | United States. Congress. Senate. Committee on Finance - 1924 - 468 páginas
...involving new taxes of great magnitude, in the guise of administrative, provisions, as follows: "SEC. 201. (c) Amounts distributed- in complete liquidation of...and amounts distributed in partial liquidation of u corporation shall be treated an in part or full payment in exchange for the stock. "The gain or loss... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 páginas
...distribution shall be applied against and reduce the basis of the stock provided in section 204.20 SEC. 201. (c) Amounts distributed in complete liquidation of...from such exchange shall be determined under section 202,20 but shall be recognized only to the extent provided in section 203.20 In the case of amounts... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 páginas
...against and reduce the basis of the stock provided in section 113. (c) Distributions in liquidation. — Amounts distributed in complete liquidation of a corporation...from such exchange shall be determined under section 111, but shall be recognized only to the extent provided in section 112. In the case of amounts distributed... | |
 | United States - 1928 - 1164 páginas
...tax-free distribution shall be applied against and reduce the basis of the stock provided in section 935. (c) Amounts distributed in complete liquidation of...from such exchange shall be determined under section 933, but shall be recognized only to the extent provided in section 934. In the case of amounts distributed... | |
 | Robert Hiester Montgomery - 1925 - 1928 páginas
...payments in exchange for stock." T4 LAW. Section 201 (c) Amounts distributed in complete liquidation71 of a corporation shall be treated as in full payment...recognized only to the extent provided in section 203." .... " For full discussion see page 641 et seq. '' [Former Procedure] Under the 1921 law (Reg. 62,... | |
 | Robert Hiester Montgomery - 1927 - 1510 páginas
...above, are treated in Chapter 26. Liquidating dividends not considered dividends. — LAW. Section 201 (c) Amounts distributed in complete liquidation of...such exchange shall be determined under section 202 [see page 432] but shall be recognized only to the extent provided in section 203. [See page 384 et... | |
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Distributions in liquidation. — Amounts distributed in complete liquidation of a corporation shall be treated as in full payment in exchange for the stock, and amounts distributed in partial liquidation of a corporation shall be treated as in part or... 
