 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 Tax Court of the United States - Page 919by United States. Tax Court - 1943Full view - About this book
 | United States. Court of Claims - Law reports, digests, etc - 1946 - 936 pages
...corporation shall be treated as in part or full payment in exchange for the stock. The gain or loss to the distributee resulting from such exchange shall...the provisions of Section 117 (a), 100 per centum of the gain so recognized shall be taken into account in computing net income, except in the case of amounts... | |
 | United States. Court of Claims - Law reports, digests, etc - 1944 - 960 pages
...corporation shall be treated as in part or full payment in exchange for the stock. The gain or loss to the distributee resulting 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. Congress. Senate. Committee on Finance - Finance - 1924 - 468 pages
...corporation shall be treated an in part or full payment in exchange for the stock. "The gain or loss to the distributee resulting from such exchange shall be determined under section 202 but shall be recognized only to the extent provided in section 203. "There shall be taxed as a... | |
 | United States. Internal Revenue Service - Income tax - 1924 - 396 pages
...corporation shall be treated as in part or full payment in exchange for the stock. The gain or loss to the distributee resulting 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 - Income tax - 1925 - 580 pages
...corporation shall be treated as in part or full payment in exchange for the stock. The gain or loss to the distributee resulting 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
...corporation shall be treated as in part or full payment in exchange for the stock. The gain or loss to the distributee resulting 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
...corporation shall be treated as in part or full payment in exchange for the stock. The gain or loss to the distributee resulting 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
...corporation shall be treated as in part or full payment in exchange for the stock. The gain or loss to the distributee resulting 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... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - Taxation - 1927 - 414 pages
...corporation shall be treated as in part or full payment in exchange for the stock. The gain or loss to the distributee resulting from such exchange shall...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... | |
 | Harrison B. Spaulding - Income tax - 1927 - 336 pages
...corporation shall be treated as in part or full payment in exchange for the stock. The gain or loss to the distributee resulting 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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