 ... has the effect of the distribution of a taxable dividend, then there shall be taxed as a dividend to each distributee such an amount of the gain recognized under paragraph (1) as is not in excess of his ratable share of the undistributed earnings...  Reports of the U.S. Board of Tax Appeals - Page 578by United States. Board of Tax Appeals - 1934Full view - About this book
 | Administrative law - 1939 - 1522 pages
...dividend, such amount of the gain recognized on the exchange as is not In excess of the distributee's ratable share of the undistributed earnings and profits...the corporation accumulated after February 28, 1913, and (2) as a gain from the exchange of property, the remainder of the gain so recognized. Consideration... | |
 | Administrative law - 1940 - 1806 pages
...dividend, such an amount of the gain recognized on the exchange as is not in excess of the distributee's ratable share of the undistributed earnings and profits...the corporation accumulated after February 28, 1913, and (2) the remainder of the gain so recognized shall be taxed as a gain from the exchange of property.*... | |
 | Administrative law - 1941 - 1688 pages
...dividend, such an amount of the gain recognized on the exchange as is not in excess of the distributee's ratable share of the undistributed earnings and profits...the corporation accumulated after February 28, 1913, and (2) as a gain from the exchange of property, the remainder of the gain so recognized. Example.... | |
 | United States - Law - 1965 - 1110 pages
...has the effect of the distribution of a dividend, then there shall be treated as a dividend to each distributee such an amount of the gain recognized...of the gain recognized under paragraph (1) shall be treated as gain from the exchange of property. (b) Additional consideration received in certain distributions.... | |
 | United States - Law - 1953 - 1744 pages
...there shall be taxed as a dividend to each distributee such an amount of the gain recognized under such [ such paragraph (1) shall be taxed as a gain from the exchange of property. (f) Application of section.... | |
 | United States. Internal Revenue Service - Taxation - 1939 - 636 pages
...dividend, such an amount of the gain recognized on the exchange as is not in excess of the distributee's ratable share of the undistributed earnings and profits...the corporation accumulated after February 28, 1913, and (2) the remainder of the gain so recognized shall be taxed as a gain from the exchange of property.... | |
 | United States. Tax Court - Law reports, digests, etc - 1943 - 1262 pages
...shall be recognized and taxed as a dividend to the noncorporate shareholders the ratable share of the "earnings and profits" of the corporation accumulated after February 28, 1913. The respondent contends that the "earnings and profits" distributed in liquidation by the Wheeler Co. and... | |
 | United States, Walter Elbert Barton - Gifts - 1944 - 1286 pages
...the effect of the distribution of a taxable dividend, then there shall be taxed as a dividend to each distributee such an amount of the gain recognized under paragraph (1) as is not in ex<-<-~ of his ratable share of the undistributed earnings and profits of the corporation accumulated... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...there shall be taxed as a dividend to each distributee such an amount of the gain recognized under such paragraph (1) as is not in excess of his ratable share...The remainder, if any, of the gain recognized under such paragraph (1) shall be taxed as a gain from the exchange of property. (f) APPLICATION OF SECTION.... | |
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