Federal Income Tax—Section 302(b)(3) Applies to Series of Corporate Redemptions Even Though Redemption Plan Is Not Contractually Binding. Bleily & Collishaw, Inc. v. Commissioner, 72 T.C. 751 (1979)

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Income tax -- Corporate distribution -- United States, Bleily & Collishaw, Inc. v. Commissioner, 72 T.C. 751 (1979)

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