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" ... 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 67
by United States, United States. Congress. House. Committee on Ways and Means - 1936 - 290 pages
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The Income Tax in Great Britain and the United States

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....
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Federal Income Taxes, 1927

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....
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Wisconsin Session Laws

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,...
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Report of the Joint Committee on Internal Revenue Taxation, Volumes 1-3

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....
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The Laws of Wisconsin

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,...
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Utility Corporations: Letters from the Chairman of the Federal ..., Issue 72

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....
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Comparison of the Revenue Acts of 1926 and 1928: With Index

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....
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Laws of the State of Mississippi, Parts 1-122

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....
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United States Code Annotated

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....
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Income Tax Procedure ...

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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