 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
 | 1946 - 1288 páginas
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 | 1941 - 1684 páginas
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 | 1939 - 1794 páginas
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 | 1936 - 898 páginas
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 | United States - 1953 - 1744 páginas
...corporation cancels or redeems its stock (whether or not such stock was issued as a stock dividend) at such ) Interest in unidentified assets. Where the assets...which no deduction would be allowed if such asset profits accumulated after February 28, 1913, shall be treated as a taxable dividend. (2) Redemption... | |
 | 1941 - 1228 páginas
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 | United States. Board of Tax Appeals - 1941 - 1630 páginas
...not at such time and in such manner as to make distribution and cancellation or redemption thereof in whole or in part essentially equivalent to the distribution of a taxable dividend. The 41 shares of preferred stock above referred to were acquired as follows : On July 19, 1930, petitioners... | |
 | 1942 - 1352 páginas
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