 | United States. Tax Court - Law reports, digests, etc - 1944 - 1686 pages
...stock (whether or not such stock was Issued as a stock dividend) at such time and In such manner ai to make the distribution and cancellation or redemption...to the extent that It represents a distribution of earning! or profits accumulated after February 28, 1913, ehall be treated as a taxable dividend," tradlction... | |
 | United States, Walter Elbert Barton - Gifts - 1944 - 1286 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...cancellation or redemption in whole or in part essentially équivalent to the distribution of a taxable dividend, the amount so distributed in redemption or cancellation... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 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. (h) EFFECT ON EARNINGS AND PROFITS OF DISTRIBUTIONS OF STOCK. — The distribution * * * to a distributee... | |
 | United States. Tax Court - Law reports, digests, etc - 1945 - 1392 pages
...or redeems Its stock (whether or not such stock was issued as a stock dividend) at such time and ip such manner as to make the distribution and cancellation...28, 1913, shall be treated as a taxable dividend. Section 113 (a) (19) of the Internal Revenue Code (as added by section 214 of the Revenue Act of 1939)... | |
 | Philippines - Administrative law - 1945 - 1064 pages
...be subject to tax. However, if a corporation cancels or redeems stock issued as a dividend at such time and in such manner as to make the distribution...distributed in redemption or cancellation of the stock shall be considered as taxable income to the extent that it represents a distribution of earnings or... | |
 | United States. Tax Court - Taxation - 1945 - 1344 pages
...distribution of the $300,000 was a cancellation or a redemption by Lumber, Ltd., of its stock "at such time and in such manner as to make the distribution...part essentially equivalent to the distribution of a taxable dividend" within the meaning of section 115 (g) of the Revenue Act of 1936. His contention... | |
 | United States. Tax Court - Law reports, digests, etc - 1945 - 1468 pages
...such stock was issued as a stock dividend) at sucb time and In such manner as to make the dUtributlon and cancellation or redemption In whole or In part...the distribution of a taxable dividend, the amount BO distributed In redemption or cancellation of the stock, to the extent that it represents a distribution... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - Income tax - 1946 - 428 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. (h) EFFECT ON EARNINGS AND PROFITS OF DISTRIBUTIONS OF STOCK. — The distribution * * * to a distributee... | |
 | Administrative law - 1949 - 776 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. (b) The question whether a distribution in connection with a cancellation or redemption of stock is... | |
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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... 
