 ... 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 67by United States, United States. Congress. House. Committee on Ways and Means - 1936 - 290 pagesFull view - About this book
 | United States. Court of Claims - 1939 - 690 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, for. or place of organization, however effected.... | |
 | United States. Internal Revenue Service - 1924 - 396 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.... | |
 | United States. Congress. Senate. Committee on Finance - 1924 - 44 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... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 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.... | |
 | John F. Sherwood - 1925 - 206 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.... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 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.... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 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.... | |
 | United States. Congress. House. Committee on Interstate and Foreign Commerce - 1926 - 560 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.... | |
 | United States. Congress. House. Committee on Interstate and Foreign Commerce - 1926 - 560 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.... | |
 | 1927 - 1098 pages
...203 (h)l, US COMP. STAT. (Supp. Feb. 1926) ยง 6336-1/3 bb, "The term 'reorganization' means . . . (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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