 Immediately before the acquisition) ; (C) the acquisition by one corporation, In exchange solely for all or a part of 1U voting stock (or in exchange solely for all or a part of the voting stock of a corporation which Is in control of the acquiring corporation...  Reports of the Tax Court of the United States - Page 524by United States. Tax Court - 1967Full view - About this book
 | United States. Dept. of the Treasury - 1962 - 1642 pages
...stock-for-stock reorganization, where the corporation acquiring the stock exchanges either its voting stock or the voting stock of a corporation which is in control of the acquiring corporation. Retroactive qualification for certain pension plans under multiemployer collective bargaining agreements... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - 1104 pages
...by one corporation, in exchange solely for all or a part of its voting stock? of substantially all the properties of another corporation, but in determining whether the exchange is solely for voting stock the assumption by the acquiring corporation of a liability of the other, or the fact that... | |
 | 1940 - 1806 pages
...required amount of the stock, or of substantially all the properties, of the other corporation must be p"q"Y p x! & 3" !d! |"}":! " " " "_!`!a!b!c! " the acquiring corporation. If, for example Corporation X exchanges nonvotlng preferred stock or bonds... | |
 | 1939 - 1030 pages
...required amount of the stock, or of substantially all the properties, of the other corporation must be in exchange solely for all or a part of the voting stock of the acquiring corporation. If, for example, Corporation X exchanges nonvoting preferred stock or bonds... | |
 | 1941 - 1688 pages
...acquisition by the acquiring corporation of the required amount of the stock of the other corporation must be with the col D8 the acquiring corporation. If, for example, Corporation X exchanges nonvoting preferred stock or bonds... | |
 | United States - 1965 - 1110 pages
...§218(a),(b),78Stat?57.) AMENDMENTS 1964— Subsec. (a). Pub. L. 88-272, §218(a), (b)(l), Inserted "(or In exchange solely for all or a part of the voting...which Is In control of the acquiring corporation)" In par. (1)(B), and In par. (2) (C), Inserted references to par. (1)(B). and substituted "assets or... | |
 | United States. Board of Tax Appeals - 1941 - 1356 pages
...acquisition by one corporation, in exchange solely for all or part of Its voting stock, of substantially all the properties of another corporation, but in determining whether the exchange is solely for voting stock the assumption by the acquiring corporation of a liability of the other, or the fact that... | |
 | United States - 1953 - 1744 pages
...by one corporation, in exchange solely for all or a part of Its voting stock, of substantially all the properties of another corporation, but in determining whether the exchange Is solely for voting stock the assumption by the acquiring corporation of a liability of the other, or the fact that... | |
 | United States. Internal Revenue Service - 1941 - 664 pages
...by one corporation, in exchange solely for all or a part of its voting stock, of substantially all the properties of another corporation, but in determining whether the exchange is solely for voting stock the assumption by the acquiring corporation of a liability of the other, or the fact that... | |
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