Corporate Distributions of Stock: A Bird's-Eye View of the New Code Provisions
The Section of Taxation, working through an emergency committee and its committee chairmen, collaborated very closely with officials of the Treasury Department and of Congress during the legislative progress of the Internal Revenue Code of 1954. Through the hard work of the Tax Section's repres...
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| Veröffentlicht in: | American Bar Association Journal 1955-01, Vol.41 (1), p.29-33 |
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| container_title | American Bar Association Journal |
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| creator | Kumler, William L. |
| description | The Section of Taxation, working through an emergency committee and its committee chairmen, collaborated very closely with officials of the Treasury Department and of Congress during the legislative progress of the Internal Revenue Code of 1954. Through the hard work of the Tax Section's representatives and the sympathetic consideration of the government officials, many recommendations previously made by the American Bar Association and the Section of Taxation are contained in the 1954 Code. Among the members of the Section who participated actively in this legislative undertaking was William L. Kumler, Chairman of the Section's Committee on Corporate Stockholder Relationships. |
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| fulltext | fulltext |
| identifier | ISSN: 0002-7596 |
| ispartof | American Bar Association Journal, 1955-01, Vol.41 (1), p.29-33 |
| issn | 0002-7596 0747-0088 2162-7975 2162-7983 |
| language | eng |
| recordid | cdi_proquest_journals_1289692719 |
| source | HeinOnline Law Journal Library; Periodicals Index Online; JSTOR Archive Collection A-Z Listing |
| subjects | Business liquidation Common stock Corporate stock Corporations Dividends Preferred stock Shareholders Stock buyback Stock dividends Stock sales |
| title | Corporate Distributions of Stock: A Bird's-Eye View of the New Code Provisions |
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