 | United States. Supreme Court - 1938 - 826 páginas
...means a distribution by a corporation in complete cancellation .or redemption of a part of its stock, or one of a series of distributions in complete cancellation or redemption of all or a portion of its stock." •§201 (c), c. 234, 43 Stat. 253, 255. Opinion of the Court. 303 US light of these decisions, Congress... | |
 | 1938 - 1238 páginas
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 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 páginas
...of such other corporation to the taxpayer shall not be considered as not constituting a distribution (or one of a series of distributions) in complete cancellation or redemption of all the stock of such other corporation, merely because the carrying out of the plan involves (i) the transfer... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1938 - 348 páginas
...of such other corporation to the taxpayer shall not be considered as not constituting a distribution (or one of a series of distributions) in complete cancellation or redemption of 81 all the stock of such other corporation, merely because the carrying out of the plan involves (i)... | |
 | United States. Board of Tax Appeals - 1939 - 1702 páginas
...means a distribution by a corporation in complete cancellation or redemption of a part of its stock, or one of a series of distributions in complete cancellation...or redemption of all or a portion of Its stock. A complete cancellation or redemption of a part of the corporate stock may be accomplished, for example,... | |
 | 1944 - 1392 páginas
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 | 1941 - 1688 páginas
...of such other corporation to the taxpayer shall not be considered as not constituting a distribution issioner does clearly reflect the income. If the taxpayer's annual accounting perio the stock of such other corporation, merely because the carrying out of the plan Involves (1) the transfer... | |
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... one of a series of distributions) in complete cancellation or redemption... 
