 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...  Federal Income, Estate and Gift Tax Laws, Correlated - Page 281by United States, Walter Elbert Barton - 1944 - 1242 pagesFull view - About this book
 | United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1955 - 908 pages
...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...28, 1913, shall be treated as a taxable dividend. The pertinent regulation is set forth below.1 The provision that the cancellation or redemption by... | |
 | Montana - Law - 1949 - 804 pages
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 | Wisconsin - Bills, Private - 1935 - 1310 pages
...the distribution of any stock dividend the corporation proceeds to cancel or redeem its stock at such time and in such manner as to make the distribution...distribution of earnings or profits accumulated after January 1, 1911, shall be treated as a taxable dividend as herein defined. (b) All dividends received... | |
 | Taxation - 1942 - 1236 pages
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 | United States. Internal Revenue Service - Income tax - 1924 - 396 pages
...the distribution of any such dividend the corporation proceeds to cancel or redeem its stock at such time and in such manner as to make the distribution...28. 1913, shall be treated as a taxable dividend. (g) As used in this section the term "amounts distributed in partial liquidation " means a distribution... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - Income tax - 1925 - 580 pages
...the distribution of any such dividend the corporation proceeds to cancel or redeem its stock at such time and in such manner as to make the distribution...1913, shall be treated as a taxable dividend. SEC. 201. (g) As used in this section the term "amounts distributed in partial liquidation" means a distribution... | |
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