 | United States. Congress. Senate. Committee on Finance - Finance - 1924 - 468 pages
...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 - Income tax - 1924 - 396 pages
...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... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - Income tax - 1925 - 580 pages
...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...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... | |
 | Irving Bank-Columbia Trust Company - Income tax - 1925 - 152 pages
...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...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 - Income tax - 1925 - 206 pages
...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...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... | |
 | Joseph Henry Beale, Roswell Foster Magill - Taxation - 1926 - 744 pages
...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... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - Taxation - 1927 - 414 pages
...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...recognized only to the extent provided in section 112. In the case of amounts distributed in partial liquidation (other than a distribution within the provisions... | |
 | Eric Louis Kohler - Income tax - 1927 - 618 pages
...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...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 - Income tax - 1927 - 336 pages
...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...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... | |
 | Wisconsin - Law - 1927 - 1062 pages
...distributed in liquidation of a corporation shall be treated as payment -in exchange for the stock, and the gain or loss to the distributee resulting from, such exchange shall be determined under the provisions of thi-s paragraph and section 71.02 (2) (d). No amounts received in liquidation shall... | |
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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... 
