 ... (c) 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...  Comparison of the Revenue Acts of 1936 and 1938 - Página 98por United States, United States. Congress. House. Committee on Ways and Means - 1938 - 336 páginasVisualização integral - Acerca deste livro
 | United States. Court of Claims - 1946 - 936 páginas
...without regard to the amount of the earnings and profits at the time the distribution was made. ***** (c) DISTRIBUTIONS IN LIQUIDATION. — Amounts distributed...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 - 1944 - 960 páginas
...Stat. 253, 255), which provides for the taxation of the gain derived on liquidation. It reads : (c) Amounts distributed in complete liquidation of a corporation...from such exchange shall be determined under section 202, but shall be recognized only to the extent provided in section 203. * * * Since the transaction... | |
 | United States. Court of Claims - 1938 - 834 páginas
...Court but section 115 provides with reference to distributions by corporations in subdivision (c) — (c) Distributions in liquidation. — Amounts distributed...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. Court of Claims - 1937 - 710 páginas
...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 a corporation...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. Congress. Senate. Committee on Finance - 1924 - 468 páginas
...new taxes of great magnitude, in the guise of administrative, provisions, as follows: "SEC. 201. (c) Amounts distributed- in complete liquidation of a...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... | |
 | United States. Internal Revenue Service - 1924 - 396 páginas
...Distributions in liquidation. — Amounts distributed in complete liquidation, of a corporation are to be treated as in full payment in exchange for the...stock, and amounts distributed in partial liquidation are to be treated as in part or full payment in exchange: for the stock so canceled or redeemed. The... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 páginas
...distribution shall be applied against and reduce the basis of the stock provided in section 204. (c) Amounts distributed in complete liquidation of a corporation...from such exchange shall be determined under section 202, but shall be recognized only to the extent provided in section 203. In the case of amounts distributed... | |
 | John F. Sherwood - 1925 - 206 páginas
...distribution shall be applied against and reduce the basis of the stock provided in section 204. (c) Amounts distributed in complete liquidation of a corporation...from such exchange shall be determined under section 202, but shall be recognized only to the extent provided in section 203. In the case of amounts distributed... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 páginas
...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 a corporation...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... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 páginas
...Distributions in liquidation. — Amounts distributed in complete liquidation of a corporation are to be treated as in full payment in exchange for the...stock, and amounts distributed in partial liquidation are to be treated as in part or full payment in exchange for the stock so canceled or redeemed. The... | |
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