 | United States. Internal Revenue Service - 1936 - 604 pages
...requires that the recipient corporation must have been the owner of the specified amount of such stock on the date of the adoption of the plan of liquidation and have continued so to be at all times until the receipt of the property. The Act also expressly requires... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 pages
...considered to be in com^ plete liquidation only if — (A) the corporation receiving such property was, on the date of the adoption of the plan of liquidation, and has continued to be at all times until the receipt of the property, the owner of stock (in such other... | |
 | United States - 1939 - 780 pages
...considered to be in complete liquidation only if — (A) the corporation receiving such property was, on the date of the adoption of the plan of liquidation, and has continued to be at all times until the receipt of the property, the owner of stock (in such other... | |
 | United States. Congress. Senate. Committee on Finance - 1938 - 768 pages
...securities of subsidiary corporations distributed in complete liquidation of a parent corporation which on the date of the adoption of the plan of liquidation and at all times thereafter until the receipt of such securities was the owner of at least 80 per centum of the total... | |
 | 1940 - 1806 pages
...distribution constitutes an "excluded corporation" within the provisions of section 112 (b) (7) (B), 5`0 April 9, 1938, or at any time subsequent thereto and prior to the day following that on which the plan... | |
 | 1939 - 1030 pages
...requires that the recipient corporation must have been the owner of the specified amount of such stock on the date of the adoption of the plan of liquidation and have continued so to be at all times until the receipt of the property. The Act also expressly requires... | |
 | 1941 - 1688 pages
...considered to be in complete liquidation only If — (A) the corporation receiving such property was, has continued to be at all times until the receipt of the property, the owner of stock (in such other... | |
 | United States - 1965 - 1110 pages
...considered to be in complete liquidation only if— (1) the corporation receiving1 such property was, on the date of the adoption of the plan of liquidation, and has continued to be at all times §332 until the receipt of the property, the owner of stock (in such... | |
 | United States. Internal Revenue Service - 1937 - 874 pages
...requires that the recipient corporation must have been the owner of the specified amount of such stock on the date of the adoption of the plan of liquidation and have continued so to be at all times until the receipt of the property. The act also expressly requires... | |
 | United States, Walter Elbert Barton - 1944 - 1286 pages
...considered to be in complete liquidation only if — (A) the corporation receiving sucli property was, on the date of the adoption of the plan of liquidation, and has continued to be it all times until the receipt of the property, the owner of stock (in such other... | |
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For purposes of subsection (a), a distribution shall be considered to be in complete liquidation only if — (1) The corporation receiving such property was, on the date of the adoption of the plan of liquidation, and has continued to be at all times... 
