 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 part or full payment in exchange for the...  Reports of the U.S. Board of Tax Appeals - Страница 508написао/ла United States. Board of Tax Appeals - 1937Пуни преглед - О овој књизи
 | United States. Court of Claims - 1944 - 960 страница
...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...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 страница
...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...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. Congress. Senate. Committee on Finance - 1924 - 468 страница
...While it is true that subdivision (c) of section 201 provides that amounts distributed in complete or "partial liquidation of a corporation" shall be treated as "in part or full payment in exchange of the stock," there is no definition of the term "partial liquidation of a corporation.' Section (g)... | |
 | United States. Internal Revenue Service - 1924 - 396 страница
...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 phrase " amounts distributed in partial liquidation " means a distribution... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 страница
...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...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 страница
...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...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 страница
...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...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 страница
...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 phrase "amounts distributed in partial liquidation" means a distribution... | |
 | Eric Louis Kohler - 1927 - 618 страница
...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...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... | |
 | Harrison B. Spaulding - 1927 - 336 страница
...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...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... | |
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