...paragraph (5) (A)) does not exceed an amount equal to 15 percent of the net worth of the corporation, (B) within the 12-month period beginning on the date of the adoption of such plan, the corporation sells substantially all of the properties held by it on such date, and (C) following...

...this section, a corporation shall be treated as completely liquidated if all of the assets of such corporation are distributed In complete liquidation, less assets retained to meet claims, "(e) OTHER TRANSITIONAL RULES.— "(1) The amendments made by this subtitle shall not apply to any...

...337. Gain or loss on sales or exchanges In connection with certain liquidations — (a) General rule. If — (1) A corporation adopts a plan of complete...meet claims, then no gain or loss shall be recognized to such corporation from the sale or exchange by It of property within such 12-month period. (b) Property...

...loss on sales or exchanges in connection with certain liquidations — (a) General rule. If— (1)A corporation adopts a plan of complete liquidation...meet claims, then no gain or loss shall be recognized to such corporation from the sale or exchange by it of property within such 12-month period. (b) Property...

...337. Gain or loss on sales or exchanges tn connection with certain liquidations — (a) General rule. If — (1) A corporation adopts a plan of com¡plete liquidation on or after June 22, 1964, (2) Within the 12-month period beginning on the date of the adoption of such plan, all of the...

...paragraph (g) of this section, section 337(a) applies to sales or exchanges of property by the corporation within the 12-month, period beginning on the date of the adoption of such plan. Thus, for example, section 341(e)(2) is not applicable in any case where depreciable, amortizable,...

...of section 337, a corporation is considered not to be a collapsible corporation if (i) at all times within the 12-month period beginning on the date of the adoption of a plan of complete liquidation, the net unrealized appreciation in subsection (e) assets of the corporation...

...of section 337, a corporation is considered not to be a collapsible corporation if (i) at all times within the 12-month period beginning on the date of the adoption of a plan of complete liquidation, the net unrealized appreciation in subsection (e) assets of the corporation...

...cash, pay it over to the ^arehplders. Section 337 (a) of the Code states the general rule that, if a corporation adopts a plan of complete liquidation on or after June 22, 1954, and, within the 12-month period beginning on the date of the adoption of such plan, all of the assets of...

...provides that, if a corporation adopts a plan of complete liquidation on or after June 22, 1954, and, within the 12-month period beginning on the date of the adoption of the plan, all of the assets of the corporation are distributed in complete liquidation, less assets...