Distributions from a corporation to its shareholders are ordinary dividends and taxed as ordinary income to extent of E&P. This represents a return "from" the shareholder's investment and results in "double taxation." Alternatives to this tax treatment are distributions to noncorporate shareholders as a return "of" the shareholder's investment (i.e. sale or exchange). Examples include stock redemptions and complete liquidations. What is a stock redemption with an example? How does it compare to a Complete Liquidation? Please provide support (Code, Reg, Web Source, etc)