...determinations under section 302 (b). In the case of any acquisition of stock to which subsection <a> of this section applies, determinations as to whether the...stock of the issuing corporation. In applying section 318 (a) (relating to constructive ownership of stock) with respect to section 302 (b) for purposes...

...determinations under section 302 (b). in the case of any acquisition of stock to which subsection (a) of this section applies, determinations as to whether the...stock of the Issuing corporation. In applying section 31C (a) (relating to constructive ownership of stock) with respect to section 302 (b) for purposes...

...determinations under section 302(b). In the case of any acquisition of stock to which subsection (a) of this section applies, determinations as to whether the...a distribution in part or full payment in exchange for th« stock shall be made by reference to the stock of the issuing corporation. In applying section...

...that a distribution in redemption of all of the stock of the corporation owned by a shareholder shall be treated as a distribution in part or full payment in exchange for the stock of such shareholder. In determining whether all of the stock of the shareholder has been redeemed,...

...317 (b) ), and If paragraph (1), (2). (3), or (4) of subsection (b) applies, such redemption shall be treated as a distribution In part or full payment in exchange for the Btock. (b) Redemptions treated as exchanges — (1) Redemptions not equivalent to dividends. Subsection...

...determinations under section 302(b). In the case of any acquisition of stock to which subsection (a) of this section applies, determinations as to whether the acquisition is, by reason of section 302(b), to be treated as a distribution in part or full payment in exchange for the stock shall be...

...1.355-1. § 1.346-2 Treatment of certain redemptions. If a distribution in a redemption of stock qualifies as a distribution in part or full payment in exchange for the stock under both section 302(a) and this section, then only this section shall be applicable. None of the...

...any of the provisions of section 302(b). A distribution in redemption of stock shall be considered a distribution in part or full payment in exchange for the stock under section 302(a) provided paragraph (1), (2), (3), or (4) of section 302(b) applies. Section 318(a)...

...any of the provisions of section 302(b). A distribution in redemption of stock shall be considered a distribution In part or full payment in exchange for the stock under section 302(a) provided paragraph (1), (2), (3), or (4) of section 302(b) applies. Section 318(a)...

...of the preferred stock for cash. Section 302 of the Code provides, in part, that a redemption will be treated as a distribution in part or full payment in exchange for stock if it is not essentially equivalent to a dividend to the shareholder. The issue in this case...