 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...  Reports of the Tax Court of the United States - Page 370by United States. Tax Court - 1949Full view - About this book
 | Alabama - Law - 1933 - 344 pages
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 | Alabama - Law - 1933 - 412 pages
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 | United States. Board of Tax Appeals - Taxation - 1933 - 1616 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 and cancellation or redemption In whole or ID part essentially equivalent to the distribution of a taxable dividend, the amount so distributed... | |
 | United States. Congress. House. Committee on Ways and Means - 1933 - 50 pages
...with the provision that the amount of gain to a shareholder shall be taxed as an ordinary dividend to the extent that it represents a distribution of earnings or profits, and as a gain from sale of property to the extent that it does not represent such a distribution. This... | |
 | United States. Board of Tax Appeals - Taxation - 1934 - 1646 pages
...part essentially equivalent to the distribution of a taxable dividend, the amount so distributed * * * to the extent that it represents a distribution of...28, 1913, shall be treated as a taxable dividend." The petitioner has fallen far short of showing that this distribution was made at such time and in... | |
 | Taxation - 1935 - 1336 pages
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