 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 35by United States. Tax Court - 1961Full view - About this book
 | United States. Court of Claims - Law reports, digests, etc - 1946 - 936 pages
...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...recognized only to the extent provided in section 112. Despite the provisions of section 117 (a), 100 per centum of the gain so recognized shall be taken... | |
 | United States. Court of Claims - Law reports, digests, etc - 1944 - 960 pages
...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...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. Court of Claims - Law reports, digests, etc - 1938 - 834 pages
...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...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 - Claims - 1937 - 710 pages
...at bar it is conceded that there was a distribution in partial liquidation, which the statute says "shall be treated as in part or full payment in exchange for the stock", and further that if it is "properly chargeable to capital account" it shall not be considered as "within... | |
 | United States. Congress. Senate. Committee on Finance - Finance - 1924 - 468 pages
...While it is true that subdivision (c) of section 201 provides that amounts distributed in complete or "partial liquidation of a corporation" shall be treated as "in part or full payment in exchange of the stock," there is no definition of the term "partial liquidation of a corporation.' Section (g)... | |
 | Taxation - 1942 - 1236 pages
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