| United States. Court of Claims - 1939 - 690 pages
...another corporation), or (B) a transfer by a corporation of all or a part of Its assets to another corporation If immediately after the transfer the...recapitalization, or (D) a mere change In Identity, for. or place of organization, however effected. (2) The term "a party to a reorganization" includes... | |
| United States. Internal Revenue Service - 1924 - 396 pages
...another corporation), or (2) a transfer by a corporation of all or a part of its assets to another corporation if immediately after the transfer the...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
...within its terms the case of a transfer of a corporation of all or a part of its assets to another corporation if immediately after the transfer the...the corporation to which the assets are transferred. This is a common type of reorganization, and clearly should be included within the reorganization provisions... | |
| United States. Congress. House. Committee on Interstate and Foreign Commerce - 1926 - 560 pages
...of another corporation, or (6) a transfer by a corporation of all or a part of its assets to another corporation if immediately after the transfer the...assets are transferred, or (c) a recapitalization, or (a) a mere change in identity, form, or place of organization however effected. If, however, reorganization... | |
| United States. Congress. House. Committee on Interstate and Foreign Commerce - 1926 - 560 pages
...of another corporation, or (b) a transfer by a corporation of all or a part of its assets to another corporation if immediately after the transfer the...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.... | |
| Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...another corporation), or (2) a transfer by a corporation of all or a part of its assets to another corporation if immediately after the transfer the...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.... | |
| 1927 - 1098 pages
...'reorganization' means . . . (B) a transfer by a corporation of all or a part of its assets to another corporation if immediately after the transfer the...form or place of organization, however effected." Section 203(h)2, US COMP. STAT. (Supp. Feb. 1926) ยง6336-l/3bb: "The term 'a party to a reorganization'... | |
| Harrison B. Spaulding - 1927 - 336 pages
...another corporation), or (B) a transfer by a corporation of all or a part of its assets to another corporation if immediately after the transfer the...recapitalization, or (D) a mere change in identity, form, or place or organization, however effected. (2) The term " a party to a reorganization " includes a corporation... | |
| Wisconsin - 1927 - 1052 pages
...another corporation), or (B) a transfer by a corporation of all or a part of its asscts to another corporation if immediately after the transfer the...assets are transferred, or (C) a recapitalization, or change in the form of capitalization, or (D) a mere change ir. identity, form or place of organization,... | |
| Wisconsin - 1927 - 1062 pages
...another corporation), or (B) a transfer by a corporation of all or a part of its assets to another corporation if immediately after the transfer the...assets are transferred, or (C) a recapitalization, or change in the form of capitalization, or (D) a mere change ir identity, form or place of organization,... | |
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