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The Soviet authorities labeled the richer peasants 'kulaks' and portrayed them as class enemies.More than 1.8 million peasants were deported in 1930–1931.
The results soon became known outside the Soviet Union. died at once, or within a few years." In November 1918, at a meeting of delegates of the committees of poor peasants, Lenin announced a new policy to eliminate the kulaks: "If the kulaks remain untouched, if we don't defeat the freeloaders, the czar and the capitalist will inevitably return".
In that case, each distribution is allocated ratably among the several blocks. So, the ruling concludes that the dissolution and reincorporation did not result, respectively, in a distribution or transfer of the corporation’s properties.
That’s done in the same proportion that the number of shares within a block bears to the total number of shares owned by the shareholder. In addition, the dissolution and reincorporation will not affect its shareholders’ bases and holding period in its stock.
Expropriation of grain stocks from kulaks and middle class peasants was called "temporary emergency measures".
Later, temporary emergency measures turned into a policy of "eliminating the kulaks as a class".
Witness the situation described in recent letter from the Internal Revenue Service (LTR 200806006, November 7, 2007), which addresses a seeming anomaly related to the tax code.
The anomaly is corporate dissolution without liquidation.At issue is whether the company’s status as a corporation had been terminated by the administrative dissolution. Something else to consider is that under Section 336(a) of the tax code, a gain or loss is recognized by a liquidating corporation on the distribution of its property in complete liquidation, as if such property were sold to the distributee at its fair market value. 142 ) states that “…where a corporation ceases business operations, has retained no assets, has no income, and has actually liquidated, there is in effect a de facto dissolution, even though the corporation has not been formally dissolved…” In addition, it is entirely possible for the corporation to continue in existence even though it has been, as a matter of state law, dissolved.If it is considered terminated, the company would have been viewed as having completely liquidated, and both it and its shareholders would have experienced the tax consequences attendant to the situation. In other words, in most cases, the liquidation of a corporation commonly engenders two levels of taxation: tax will be imposed at both the corporate and distributee shareholder levels.* The De Facto Company Closure A complete liquidation is not always accompanied by a formal or legal company shutdown. Thus, unless dissolution brings about an automatic transfer of the corporation’s assets to its shareholders, the corporation, even though dissolved, continues its existence.In July, 1918, the committees of poor peasants were created, which played an important role in the struggle against the kulaks, led the process of redistribution of confiscated lands and inventory, food surpluses from the kulaks.This launched the beginning of a great crusade against grain speculators and kulaks.Stalin had said: "Now we have the opportunity to carry out a resolute offensive against the kulaks, break their resistance, eliminate them as a class and replace their production with the production of kolkhozes and sovkhozes." The Politburo of the Central Committee of the Communist Party formalized the decision in a resolution "On measures for the elimination of kulak households in districts of comprehensive collectivization" on 30 January 1930.