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" ... 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, or (C) a recapitalization,... "
Comparison of the Revenue Acts of 1934 and 1936 - Page 67
by United States, United States. Congress. House. Committee on Ways and Means - 1936 - 290 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...corporation to which the assets are transferred, or (C) a recapitalization, or (D) a mere change In Identity, for. or place of organization, however effected....
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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...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....
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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...the corporation to which the assets are transferred. This is a common type of reorganization, and clearly should be included within the reorganization provisions...
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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...corporation to which the assets are transferred, or (C) a recapitalization, or (D) a mere change in identity, form, or place of organization, however effected....
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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...corporation to which the assets are transferred, or (C) a recapitalization, or (D) a mere change in identity, form, or place of organization, however effected....
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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...corporation to which the assets are transferred, or (C) a recapitalization, or (D) a mere change in identity, form, or place of organization, however effected....
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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...corporation to which the assets are transferred, or (c) a recapitalization, or (a) a mere change in identity, form, or place of organization however effected....
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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...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....
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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...corporation to which the assets are transferred, or (C) a recapitalization, or change in the form of capitalization, or (D) a mere change ir identity,...
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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...corporation to which the assets are transferred, or (C) a recapitalization, or (D) a mere change in identity, form, or place of organization, however effected....
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