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" Mother 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 transferor, or its stockholders, or both, are in control of the corporation to which the assets are transferred... "
Reports of the U.S. Board of Tax Appeals - Page 9
by United States. Board of Tax Appeals - 1934
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Cases Decided in the United States Court of Claims, Volume 88

United States. Court of Claims - 1939
...(B) 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...recapitalization, or (D) a mere change In Identity, for. or place of organization, however effected. (2) The term "a party to a reorganization" includes...
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Cases Decided in the United States Court of Claims ... with ..., Volume 129

United States. Court of Claims, Audrey Bernhardt - 1955
...(B) 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...the corporation to which the assets are transferred, (2) The term "a party to a reorganisation" includes a corporation resulting from a reorganization...
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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
...(2) 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...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
...of a transfer of a corporation of all or a part of its assets to another corporation if immediately after the transfer the transferor or its stockholders,...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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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
...(6) 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...assets are transferred, or (c) a recapitalization, or (a) a mere change in identity, form, or place of organization however effected. If, however, reorganization...
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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
...(b) 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...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
...(B) 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...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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The Laws of Wisconsin

Wisconsin - 1927
...(B) a transfer by a corporation of all or a part of its asscts to another corporation if immediately after the transfer the transferor or its stockholders...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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Utility Corporations: Letters from the Chairman of the Federal ..., Issue 72

United States. Federal Trade Commission - 1928
...(6) 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,...form, or place of organization, however effected. The investigation has developed instances of reorganizations, as defined above, from which it appears...
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Income Tax Procedure ...

Robert Hiester Montgomery - 1925
...(B) 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 " "1921 law, section 202 (c-2). "[Former Procedure] Under the 1918 law [section 202 (b)] a reorganization...
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