 | United States. Court of Claims - 1939 - 690 pages
...another corporation), or (B) a transfer by a corporation of all or a part of Its assets to another corporation If immediately after the transfer the...recapitalization, or (D) a mere change In Identity, for. or place of organization, however effected. (2) The term "a party to a reorganization" includes... | |
 | United States. Internal Revenue Service - 1924 - 396 pages
...another corporation), or (2) a transfer by a corporation of all or a part of its assets to another corporation if immediately after the transfer the...corporation to which the assets are transferred, or (3) a recapitalization, or (4) a mere change in identity, form, or place of organization, however effected.... | |
 | United States. Congress. Senate. Committee on Finance - 1924 - 44 pages
...within its terms the case of a transfer of a corporation of all or a part of its assets to another corporation if immediately after the transfer the...the corporation to which the assets are transferred. This is a common type of reorganization, and clearly should be included within the reorganization provisions... | |
 | United States. Congress. House. Committee on Interstate and Foreign Commerce - 1926 - 560 pages
...of another corporation, or (6) a transfer by a corporation of all or a part of its assets to another corporation if immediately after the transfer the...assets are transferred, or (c) a recapitalization, or (a) a mere change in identity, form, or place of organization however effected. If, however, reorganization... | |
 | United States. Congress. House. Committee on Interstate and Foreign Commerce - 1926 - 560 pages
...of another corporation, or (b) a transfer by a corporation of all or a part of its assets to another corporation if immediately after the transfer the...corporation to which the assets are transferred, or (c) a recapital ization, or (d) a mere change in identity, form, or place of organization however effected.... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...another corporation), or (2) a transfer by a corporation of all or a part of its assets to another corporation if immediately after the transfer the...corporation to which the assets are transferred, or (3) a recapitalization, or (4) a mere change in identity, form, or place of organization, however effected.... | |
 | 1927 - 1098 pages
...'reorganization' means . . . (B) a transfer by a corporation of all or a part of its assets to another corporation if immediately after the transfer the...form or place of organization, however effected." Section 203(h)2, US COMP. STAT. (Supp. Feb. 1926) ยง6336-l/3bb: "The term 'a party to a reorganization'... | |
 | Harrison B. Spaulding - 1927 - 336 pages
...another corporation), or (B) a transfer by a corporation of all or a part of its assets to another corporation if immediately after the transfer the...recapitalization, or (D) a mere change in identity, form, or place or organization, however effected. (2) The term " a party to a reorganization " includes a corporation... | |
 | Wisconsin - 1927 - 1052 pages
...another corporation), or (B) a transfer by a corporation of all or a part of its asscts to another corporation if immediately after the transfer the...assets are transferred, or (C) a recapitalization, or change in the form of capitalization, or (D) a mere change ir. identity, form or place of organization,... | |
 | Wisconsin - 1927 - 1062 pages
...another corporation), or (B) a transfer by a corporation of all or a part of its assets to another corporation if immediately after the transfer the...assets are transferred, or (C) a recapitalization, or change in the form of capitalization, or (D) a mere change ir identity, form or place of organization,... | |
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Mother corporation) or (B) a transfer by a corporation of all or a part of its assets to another corporation if immediately after the transfer the transferor, or its stockholders, or both, are in control of the corporation to which the assets are transferred... 
