 | United States. Congress. House. Committee on Ways and Means - Corporations - 1959 - 1064 pages
...If— "(A) a corporation adopts a plan of complete liquidation on or after June 22, 1954, and " ( B ) within the 12-month period beginning on the date of...complete liquidation, less assets retained to meet claims (including claims of dissenting stockholders), then no gain or loss shall be recognized to such corporation... | |
 | Administrative law - 1961 - 620 pages
...or Joss on sales or exchanges In connection with certain liquidations — (a) General rule. If — (1) A corporation adopts a plan of complete liquidation...corporation are distributed In complete liquidation, leaa assets retained to meet claims, then no gain or loss shall be recognized to such corporation from... | |
 | Wisconsin - Session laws - 1961 - 794 pages
...statutes is amended to read : 71.337 (1) If a corporation adopts a plan of complete liquidation, and within the 12-month period beginning on the date of...liquidation, less assets retained to meet claims, then * * * gain or loss shall not be recognized to such corporation from the sale or exchange by it of property... | |
 | United States. Tax Court - Taxation - 1961 - 1178 pages
...OR LOSS ON SALES OR EXCHANGES IN CONNECTION WITH CERTAIN LIQUIDATIONS, (a) GENERAL ROLB. — If — (1) a corporation adopts a plan of complete liquidation...12-month period beginning on the date of the adoption of inch plan, all of the assets of the corporation are distributed In complete liquidation, leas assets... | |
 | United States. Tax Court - Taxation - 1961 - 1220 pages
...RULE. — If — (1) a corporation adopts a plan of complete liquidation on or after Jane 22, 1094. and (2) within the 12-month period beginning on the...corporation are distributed In complete liquidation, lea assets retained to meet claims, It seems clear to us that respondent must prevail for petitioner's... | |
 | United States. Tax Court - Taxation - 1963 - 1156 pages
...OE LOSS ON SALES OR EXCHANGES IN CONNECTION WITH CERTAIN LIQUIDATIONS. (a) GENERAL ROLE. — If — (1) a corporation adopts a plan of complete liquidation...meet claims, then no gain or loss shall be recognized to each corporation from the sale or exchange by It of property within such 12-month period. • SEC.... | |
 | United States. Tax Court - Law reports, digests, etc - 1963 - 1104 pages
...OR LOSS ON SALES OR EXCHANGES IN CONNECTION WITH CERTAIN LIQUIDATIONS, (a) GENERAL RULE. — If — (1) a corporation adopts a plan of complete liquidation...of the adoption of such plan, all of the assets of tbe corporation are distributed in complete liquidation, less asMta retained to meet claims, then no... | |
 | United States. Tax Court - Law reports, digests, etc - 1963 - 1096 pages
...OR LOSS ON SALES OR EXCHANGES IN CONNECTION WITH CERTAIN LIQUIDATIONS, (a) GEHXBAL RULB. — If — (1) a corporation adopts a plan of complete liquidation...and (2) within the 12-month period beginning on the dnte of the adoption of such plan, all of the assets of the corporation are distributed In complete... | |
 | United States. Tax Court - Taxation - 1964 - 1230 pages
...OR LOSS ON SALES OR EXCHANGES IN CONNECTION WITH CERTAIN LIQUIDATIONS, (a) GENERAL RULI. — If — (1) a corporation adopts a plan of complete liquidation...liquidation, less assets retained to meet claims. then no fain or loss shall be recognized to such corporation from the sale or exchange by It of property within... | |
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June 22, 1954, and (2) Within the 12-month period beginning on the date of the adoption of such plan, all of the assets of the corporation are distributed in complete liquidation, less assets retained to meet claims, then no gain or loss shall be recognized... 
