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 - Página 677por United States. Tax Court - 1943Visualização integral - Acerca deste livro
| Minnesota - 1933 - 1392 páginas
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| Minnesota - 1953 - 1340 páginas
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| United States. Court of Claims, Audrey Bernhardt - 1955 - 908 páginas
...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... | |
| 1935 - 1166 páginas
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| 1961 - 1152 páginas
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| 1961 - 1126 páginas
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| Montana - 1949 - 804 páginas
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| Wisconsin - 1935 - 1310 páginas
...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...extent that it represents a distribution of earnings or profits accumulated after January 1, 1911, shall be treated as a taxable dividend as herein defined.... | |
| 1951 - 834 páginas
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