 | United States. Supreme Court - 1940 - 894 pages
...far as material: "(1) The term 'reorganization' means (A) a merger or consolidation (including the acquisition by one corporation of at least a majority...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... | |
 | United States - 1921 - 642 pages
...incoostruou. , > ^\ * i . • /• ii* ji * • j • T eludes a merger or consolidation (including the acquisition by one corporation of at least a majority...all other classes of stock of another corporation, or of substantially all the properties of another corporation), recapitalization, or mere change in... | |
 | 1921 - 888 pages
...(however effected). The Senate amendment adds to this definition the case where one corporation acquires at least a majority of the voting stock and at least a majority of the total number of shares of afl other classes of stock of another corporation, or substantially all the property of another corporation... | |
 | United States - 1922 - 1028 pages
...word " reorganization," as used in this paragraph, includes a merger or consolidation (including the acquisition by one corporation of at least a majority...all other classes of stock of another corporation, or of substantially all the properties of another corporation), recapitalization, or mere change in... | |
 | United States - 1922 - 756 pages
...word "reorganization," as used in this paragraph, includes a merger or consolidation (including the acquisition by one corporation of at least a majority...all other classes of stock of another corporation, or of substantially all the properties of another corporation), recapitalization, or mere change in... | |
 | Emerson Emanuel Rossmoore - 1922 - 592 pages
...word "reorganization," as used in this paragraph, includes a merger or consolidation (including the acquisition by one corporation of at least a majority...all other classes of stock of another corporation, or of substantially all the properties of another corporation), recapitalization, or mere change in... | |
 | 1922 - 1032 pages
...word 'reorganization,' as used in this paragraph, includes a merger or consolidation (including the acquisition by one corporation of at least a majority...least a majority of the total number of shares of all classes of stock of another corporation, or of substantially all the properties of another corporation),... | |
 | United States. Congress. House. Committee on Ways and Means - 1923 - 256 pages
...word "reorganization," as used in this paragraph, includes a merger or consolidation (including the acquisition by one corporation of at least a majority...all other classes of stock of another corporation, or of substantially all the properties of another corporation), recapitalization, or mere change in... | |
 | Irving Bank. Columbia Trust Company - 1923 - 148 pages
...word "reorganization," as used in this paragraph, includes a merger or consolidation (including the acquisition by one corporation of at least a majority...all other classes of stock of another corporation, or of substantially all the properties of another corporation), recapitalization, or mere change in... | |
 | United States. Internal Revenue Service - 1924 - 396 pages
...identity, form, or place of organization, however effected. (2) The term "a party to a reorganization" includes a corporation resulting from a reorganization...all other classes of stock of another corporation. (i) As used in this section the term "control" means the ownership of at least 80 per centum of the... | |
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a party to a reorganization" includes a corporation resulting from a reorganization and includes both corporations in the case of an acquisition by one corporation of at least a majority of the voting stock and at least a majority of the total number... 
