 reorganization" means (A) a statutory merger or consolidation, or (B) the acquisition by one corporation In exchange solely for all or a part of its voting stock: of at least 80 per centum of the voting stock and at least 80 per centum of the total number...  Reports of the Tax Court of the United States - Page 192by United States. Tax Court - 1947Full view - About this book
 | United States. Court of Claims - 1939 - 690 pages
...this section, the term "control" means the ownership of at least 80 per centum of the voting stock and at least 80 per centum of the total number of...of all other classes of stock of the corporation. (45 Stat. 719, 816, 818.) 134281—39 — C. c.— Vol. 88 39 Opinion of the Court where the stock... | |
 | United States - 1921 - 642 pages
...more persons are, "in control" of a corporation when owning at least 80 per centum of the voting stock and at least 80 per centum of the total number of...of all other classes of stock of the corporation. samela that °« wMch (d) U) Where property is exchanged for other property and no exchanged. gain... | |
 | Emerson Emanuel Rossmoore - 1922 - 592 pages
...more persons are, in control of a corporation when owning at least 80 per centum of the voting stock and at least 80 per centum of the total number of...of all other classes of stock of the corporation." PROBLEM 29 Illustrating the Basis for Determining Gain or Loss on the Sale of Property Received in... | |
 | United States - 1922 - 756 pages
...more persons are, "in control" of a corporation when owning at least 80 per centum of the \oting stock and at least 80 per centum of the total number of shares of all other clnsses of stock of the corporation. (d) (1) Where property is exchanged for other property... | |
 | Irving Bank. Columbia Trust Company - 1923 - 148 pages
...more persons are, "in control" of a corporation when owning at least 80 per centum of the voting stock and at least 80 per centum of the total number of...of all other classes of stock of the corporation. (d) (1) Where property is exchanged for other property and no gain or loss is recognized under the... | |
 | United States. Congress. House. Committee on Ways and Means - 1923 - 256 pages
...persons are, "in control " of a corporation when owning at least 80 per centum of the voting stock and at least 80 per centum of the total number of...of all other classes of stock of the corporation. (d) (1) Where property is exchanged for other property and no gain or loss is recognized under the... | |
 | United States. Internal Revenue Service - 1924 - 396 pages
...in this section the term "control" means the ownership of at least 80 per centum of the voting stock and at least 80 per centum of the total number of...of all other classes of stock of the corporation. ART. 1571. Eecognition of gain or loss. — In the case of a sale or exchange, the extent to which... | |
 | Eric Louis Kohler - 1924 - 514 pages
...more persons are, "in control" of a corporation when owning at least 80 per centum of the voting stock and at least 80 per centum of the total number of...of all other classes of stock of the corporation. (d) (1) Where property is exchanged for other property and no gain or loss is recognized under the... | |
 | John F. Sherwood - 1925 - 206 pages
...in this section the term "control" means the ownership of at least 80 per centum of the voting stock and at least 80 per centum of the total number of...of all other classes of stock of the corporation. Basis for Determining Gain or Loss, Depletion, and Depreciation. Sec. 204. (a) (Pages 30 and 31). (b)... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 pages
...in this section the term "control" means the ownership of at least 80 per centum of the voting stock and at least 80 per centum of the total number of...of all other classes of stock of the corporation. BASIS FOR DETERMINING GATN OR LOSS, DEPLETION, AND DEPRECIATION SEC. 204. (a) The basis for determining... | |
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