 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 285by United States. Tax Court - 1957Full view - About this book
 | United States. Court of Claims - Law reports, digests, etc - 1946 - 936 pages
...the amount of the earnings and profits at the time the distribution was made. ***** (c) DISTRIBUTIONS IN LIQUIDATION. — Amounts distributed in complete...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 111,... | |
 | United States. Court of Claims - Law reports, digests, etc - 1938 - 834 pages
...115 provides with reference to distributions by corporations in subdivision (c) — (c) Distributions in liquidation. — Amounts distributed in complete...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. Court of Claims - Law reports, digests, etc - 1944 - 960 pages
...Stat. 253, 255), which provides for the taxation of the gain derived on liquidation. It reads : (c) Amounts distributed in complete liquidation of a corporation...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,... | |
 | United States. Court of Claims - Claims - 1937 - 710 pages
...now in such cases as the one we have before us. Section 201 (c) of the 1924 act provided that — (c) Amounts distributed in complete liquidation of a corporation...in part or full payment in exchange for the stock. * * * In the case of amounts distributed in partial liquidation * * * the part of such distribution... | |
 | Taxation - 1959 - 1590 pages
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 | Taxation - 1943 - 1556 pages
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