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" ... the acquisition by one corporation, in exchange solely for all or a part of its voting stock... "
Reports of the U.S. Board of Tax Appeals - Page 834
by United States. Board of Tax Appeals - 1941
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The Code of Federal Regulations of the United States of America

1949 - 774 pages
...of shares of all other classes of the stock of Corporation G; (d) The acquisition by Corporation H, in exchange solely for all or a part of its voting stock (disregarding any assumption of liabilities, as prescribed in §29.112 (g)-2), of substantially all...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1977 - 354 pages
...I and II and this part the term "reorganization" means— (A) A statutory merger or consolidation; (B) The acquisition by one corporation, in exchange solely for all or a part of its voting stock (or in exchange solely for all or a part of the voting stock of a corporation which is in control of...
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The Code of Federal Regulations of the United States of America

1977 - 348 pages
...I and II and this part the term "reorganization" means— (A) A statutory merger or consolidation; (B) The acquisition by one corporation, in exchange solely for all or a part of its voting stock (or in exchange solely for all or a part of the voting stock of a corporation which is in control of...
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Computer Science and Law

Brian Niblett - 1980 - 264 pages
...of the complexity of this statute, here is the definition of a Type B reorganization, §368(a) (1) (B) : the acquisition by one corporation, in exchange solely for all or a part of its voting stock (or in exchange solely for all or a part of the voting stock of a corporation which is in control of...
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Federal Income Taxation of Property and Casualty Insurance Companies

Ernst & Young LLP - 1996 - 548 pages
...filed. [3] Section 368 (a)(l)(C) A Type C reorganization is defined as an acquisition by an acquiring corporation, in exchange solely for all or a part of its voting stock (or the voting stock of a corporation in control of the stock of the acquiring corporation), of substantially...
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Description of Revenue Provisions Contained in the President's Fiscal Year ...

2000 - 586 pages
...to section 351], a person is, or two or more persons are, 'in control' of a corporation when owning at least 80 per centum of the voting stock and at...least 80 per centum of the total number of shares of all other classes of stock of the corporation." 438 Under present law, if light vote-heavy value stock...
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Bankruptcy and Insolvency Taxation

Grant W. Newton, Robert Liquerman - 2005 - 890 pages
...and II and this part, the term "reorganization" means — (A) a statutory merger or consolidation; (B) the acquisition by one corporation, in exchange solely for all or a part of its voting stock (or in exchange solely for all or a part of the voting stock of a corporation which is in control of...
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Practical Guide to Mergers, Acquisitions and Business Sales

Joseph B. Darby - 2006 - 542 pages
...prior to implementation of the transaction. .03 Type UC" Reorganization20 A Type "C" reorganization is "the acquisition by one corporation, in exchange solely for all or a part of its voting stock (or in exchange solely for all or part of the voting stock of a corporation which is in control of...
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Tax Accounting in Mergers and Acquisitions, 2008

Glenn R. Carrington - 2007 - 744 pages
...corporation. .2 Statutory Requirements AB reorganization is defined as the acquisition by one corporation (A), in exchange solely for all or a part of its voting stock (or in exchange solely for all or a part of the voting stock of a corporation that is in control of...
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