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" Is subject to a liability, shall be disregarded, or (D) 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... "
Individual Income Tax Provisions of the Internal Revenue Code (second ... - Page 40
by United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 312 pages
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Cases Decided in the United States Court of Claims, Volume 88

United States. Court of Claims - 1939
...of stock of another corporation, or substantially all the properties of another corporation), or (B) a transfer by a corporation of all or a part of Its...immediately after the transfer the transferor or Its stockholders or both are in control of the corporation to which the assets are transferred, or (C)...
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Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - 1924 - 363 pages
...of stock of another corporation, or substantially all the properties of another corporation), or (2) a transfer by a corporation of all or a part of its...immediately after the transfer the transferor or its stockholders or both are in control of the corporation to which the assets are transferred, or (3)...
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Statement of the Change Made in the Revenue Act of 1921 by H.R. 6715. Mar. 6 ...

United States. Congress. Senate. Committee on Finance - 1924 - 38 pages
...existing law. The only change in the definition is to include within its terms the case of a transfer of a corporation of all or a part of its assets to another...immediately after the transfer the transferor or its stockholders, or both, are in control of the corporation to which the assets are transferred. This...
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Questions and Answers on Federal Tax Laws: Based on Revenue Act of 1924 and ...

Irving Bank-Columbia Trust Company - 1925 - 143 pages
...of stock of another corporation, or substantially all the properties of another corporation), or (B) a transfer by a corporation of all or a part of its...immediately after the transfer the transferor or its stockholders or both are in control of the corporation to which the assets are transferred, or (C)...
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Income Tax Accounting

John F. Sherwood - 1925 - 205 pages
...of stock of another corporation, or substantially all the properties of another corporation), or (B) a transfer by a corporation of all or a part of its...immediately after the transfer the transferor or its stockholders or both are in control of the corporation to which the assets are transferred, or (C)...
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Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ...

Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 549 pages
...of stock of another corporation, or substantially all the properties of another corporation), or (B) a transfer by a corporation of all or a part of its...immediately after the transfer the transferor or its stockholders or both are in control of the corporation to which the assets are transferred, or (C)...
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Railroad Consolidation: Hearings Before the Committee on Interstate and ...

United States. Congress. House. Committee on Interstate and Foreign Commerce - 1926 - 514 pages
...of stock of another corporation or substantially all the properties of another corporation, or (b) a transfer by a corporation of all or a part of its...immediately after the transfer the transferor or its stockholders or both are in control of the corporation to which the assets are transferred, or (c)...
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Railroad Consolidation, Hearings Before ... , 69-1, May 24, 25, 26, 27; June ...

United States. Congress. House. Committee on Interstate and Foreign Commerce - 1926 - 514 pages
...of stock of another corporation or substantially all the properties of another corporation, or (6) a transfer by a corporation of all or a part of its...immediately after the transfer the transferor or its stockholders or both are in control of the corporation to which the assets are transferred, or (c)...
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Report of the Joint Committee on Internal Revenue Taxation

United States. Congress. Joint Committee on Internal Revenue Taxation - 1927
...of stock of another corporation, or substantially all the properties of another corporation), or (B) a transfer by a corporation of all or a part of its...immediately after the transfer the transferor or its stockholders or both are in control of the corporation to which the assets are transferred, or (C)...
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Wisconsin Session Laws

Wisconsin - 1927
...of stock of another corporation, or substantially all the properties of another corporation), or (B) a transfer by a corporation of all or a part of its...immediately after the transfer the transferor or its stockholders or both are in control of the corporation to which the assets are transferred, or (C)...
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