| 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...the distribution of a taxable dividend, the amount !O distributed in redemption or cancellation of the stock, to the extent that it represents a distribution... | |
| 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... | |
| 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... | |
| John F. Sherwood - Income tax - 1925 - 206 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...28, 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... | |
| Irving Bank-Columbia Trust Company - Income tax - 1925 - 152 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... | |
| Joseph Henry Beale, Roswell Foster Magill - Taxation - 1926 - 744 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...distribution of earnings or profits accumulated after Februarj 28, 1913, shall be treated as a taxable dividend. (g). As used in this section the term "amounts... | |
| Eric Louis Kohler - Income tax - 1927 - 618 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. In the case of the cancellation or redemption of stock not issued as a stock dividend this subdivision... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - Taxation - 1927 - 414 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. In the case of the cancellation or redemption of stock not issued as a stock dividend this subsection... | |
| Harrison B. Spaulding - Income tax - 1927 - 336 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...earnings or profits accumulated after February 28, 1913, shah1 be treated as a taxable dividend. In the case of the cancellation or redemption of stock... | |
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