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" reorganization" means (A) a merger or consolidation (Including the acquisition by one corporation of at least a majority of the voting stock and at least a majority of the total number of shares of all other classes of stock of another corporation, or... "
Reports of the U.S. Board of Tax Appeals - Page 588
by United States. Board of Tax Appeals - 1934
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United States Reports: Cases Adjudged in the Supreme Court, Volume 308

United States. Supreme Court - 1940 - 894 pages
...stock and at least a majority of the total number of shares of all other Opinion of the Court. 308 US classes of stock of another corporation, or substantially all the properties of another corporation) . . ." As the court below properly stated, the section is not to be read literally, as denominating...
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Cases Decided in the United States Court of Claims ... with ..., Volume 129

United States. Court of Claims, Audrey Bernhardt - 1955 - 928 pages
...(including the acquisition by one corporation of at least a majority of the voting stock and at least a majority of the total number of shares of all other...assets to another corporation If Immediately after the transfer the transferor or its stockholders or both are in control of the corporation to which...
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Cases Decided in the Court of Claims of the United States, Volume 107

United States. Court of Claims - 1947 - 806 pages
...(including the acquisition by one corporation of at least a majority of the voting stock and at least a majority of the total number of shares of all other...substantially all the properties of another corporation), • • • Opinion of the Court The plaintiff, Oscar Nelson, had been a stockholder and the president...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 287

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1933 - 774 pages
...(including the acquisition by one corporation of at least a majority of the voting stock and at least a majority of the total number of shares of all other...substantially all the properties of another corporation)." The words within the parenthesis may Syllabus. 287 US not be disregarded. They expand the meaning of...
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Statutes of the United States of America

United States - 1921 - 642 pages
...(including the acquisition by one corporation of at least a majority of the voting stock and at least a majority of the total number of shares of all other classes of stock of another corporation, or of substantially all the properties of another corporation), recapitalization, or mere change in identity,...
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Barnes' Federal Code: Containing All Federal Statutes of General and Public ...

United States - 1922 - 756 pages
...(including the acquisition by one corporation of at least a majority of the voting stock and at least a majority of the total number of shares of all other classes of stock of another corporation, or of substantially all the properties of another corporation), recapitalization, or mere change in identity,...
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Federal Income Tax Problems --1922

Emerson Emanuel Rossmoore - 1922 - 592 pages
...(including the acquisition by one corporation of at least a majority of the voting stock and at least a majority of the total number of shares of all other classes of stock of another corporation, or of substantially all the properties of another corporation), recapitalization, or mere change in identity,...
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Comparison of the Revenue Acts of 1918 and 1921: With Index ...

United States. Congress. House. Committee on Ways and Means - 1923 - 256 pages
...(including the acquisition by one corporation of at least a majority of the voting stock and at least a majority of the total number of shares of all other classes of stock of another corporation, or of substantially all the properties of another corporation), recapitalization, or mere change in identity,...
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Practical Questions and Answers on the Federal Tax Laws Affecting Individual ...

Irving Bank. Columbia Trust Company - 1923 - 148 pages
...(including the acquisition by one corporation of at least a majority of the voting stock and at least a majority of the total number of shares of all other classes of stock of another corporation, or of substantially all the properties of another corporation), recapitalization, or mere change in identity,...
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Accounting Principles Underlying Federal Income Taxes: 1924

Eric Louis Kohler - 1924 - 514 pages
...(including the acquisition by one corporation of at least a majority of the voting stock and at least a majority of the total number of shares of all other classes of stock of another corporation, or of substantially all the properties of another corporation), recapitalization, or mere change in identity,...
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