... 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, or (C) a recapitalization,... Comparison of the Revenue Acts of 1934 and 1936 - Page 67by United States, United States. Congress. House. Committee on Ways and Means - 1936 - 290 pagesFull view - About this book
| Harrison B. Spaulding - 1927 - 336 pages
...of stock of another corporation, or substantially all the properties of another corporation), or (B) a transfer by a corporation of all or a part of its...corporation to which the assets are transferred, or (C) a recapitalization, or (D) a mere change in identity, form, or place or organization, however effected.... | |
| Eric Louis Kohler - 1927 - 618 pages
...of stock of another corporation, or substantially all the properties of another corporation), or (B) a transfer by a corporation of all or a part of its...corporation to which the assets are transferred, or (C) a recapitalization, or (D) a mere change in identity, form, or place of organization, however effected.... | |
| Wisconsin - 1927 - 1062 pages
...of stock of another corporation, or substantially all the properties of another corporation), or (B) a transfer by a corporation of all or a part of its...corporation to which the assets are transferred, or (C) a recapitalization, or change in the form of capitalization, or (D) a mere change ir identity,... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...of stock of another corporation, or substantially all the properties of another corporation), or (B) a transfer by a corporation of all or a part of its...corporation to which the assets are transferred, or (C) a recapitalization, or (D) a mere change in identity, form, or place of organization, however effected.... | |
| Wisconsin - 1927 - 1052 pages
...properties of another corporation), or (B) a transfer by a corporation of all or a part of its asscts to another corporation if immediately after the transfer...corporation to which the assets are transferred, or (C) a recapitalization, or change in the form of capitalization, or (D) a mere change ir. identity,... | |
| United States. Federal Trade Commission - 1935 - 1278 pages
...of stock of another corporation, or substantially all the properties of another corporation), or (6) a transfer by a corporation of all or a part of its...corporation to which the assets are transferred, or (c) a recapitalization, or (d) a mere change in identity, form, or place of organization, however effected.... | |
| United States - 1928 - 268 pages
...of stock of another corporation, or substantially all the properties of another corporation), or (B) a transfer by a corporation of all or a part of its...corporation to which the assets are transferred, or (C) a recapitalization, or (D) a mere change in identity, form, or place of organization, however effected.... | |
| Mississippi - 1928 - 200 pages
...of stock of another corporation, or substantially all the properties of another corporation), or (B) a transfer by a corporation of all or a part of its...corporation to which the assets are transferred, or (C) a recapitalization, or (D) a mere change in identity, form, or place of organization, however effected.... | |
| United States - 1928 - 1164 pages
...of stock of another corporation, or substantially all the properties of another corporation), or (B) a transfer by a corporation of all or a part of its...corporation to which the assets are transferred, or (C) a recapitalization, or (D) a mere change in identity, form, or place of organization, however effected.... | |
| Robert Hiester Montgomery - 1927 - 592 pages
...of stock of another corporation, or substantially all the properties of another corporation), or (B) a transfer by a corporation of all or a part of its...corporation to which the assets are transferred, or (C) a recapitalization, or (D) a mere change in identity, form, or place of organization, however effected.... | |
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