...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,...

...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,...

...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,...

...section 317 (b))t 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 stock. (b) Redemptions treated as exchanges — (1) Redemptions not equivalent to dividends. Subsection (a)...

...section 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 stock. (b) Redemptions treated as exchanges — ( 1 ) Redemptions not equivalent to dividends. Subsection...