...Collapsible corporation. For purposes of this section, the term •"collapsible corporation" means a corporation formed or availed of principally for...hands of the corporation) is property •described in paragraph (3) , or for the holding of stock In a corporation so formed or availed of, with a view to...

...(1) Collapsible corporation. For purposes of this section, the term "collapsible corporation" means a corporation formed or availed of principally for...hands of the corporation) is property described In paragraph (3) , or for the holding of stock in a corporation so formed or availed of, with a view to...

...(1) Collapsible corporation. For purposes of this section, the term "collapsible corporation" means a corporation formed or availed of principally for...production of property, for the purchase of property which (1n the hands of the corporation) is property described in paragraph (3) , or for the holding of stock...

...formed or availed of principally (i) for the manufacture, construction, or production of property, (ii) for the purchase of property which (in the hands of the corporation) is property described in section 341(b)(3), or (iii) for the holding of stock in a corporation so formed or availed of, with...

...formed or availed of principally (i) for the manufacture, construction, or production of property, (ii) for the purchase of property which (in the hands of the corporation) is property described in section 341(b)(3), or (iii) for the holding of stock in a corporation so formed or availed of, with...

...capital asset nor property described in section I231(b). Included in this category, for example, is property which in the hands of the corporation is property described in section 128Kb) (without regard to any holding period prescribed therein), but which in the hands of...

...capital asset nor property described in section 1231(b). Included in this category, for example, is property which In the hands of the corporation is property described in section 128Kb) (without regard to any holding period prescribed therein), but which in the hands of...

...third category of subsection (e) assets exists only if there is net unrealized appreciation on all property which in the hands of the corporation is property described in section 123 1(b) (without regard to any holding period prescribed therein). In such case, any such...

...COLLAPSIBLE CORPORATION. — For purposes of this section, the term "collapsible corporation" means a corporation formed or availed of principally for...manufacture, construction, or production of property, « • » with a view to — (A) the sale or exchange of stock by its shareholders (whether in liquidation...

...Sec. 117. (m) (2) (A) For the purposes of this subsection, the term "collapsible corporation" means a corporation formed or availed of principally for...manufacture, construction, or production of property, or for the holding of stock in a corporation so formed or availed of, with a view to — (i) the sale...