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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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Reports of the U.S. Board of Tax Appeals, Volume 11

United States. Board of Tax Appeals - 1929 - 1592 pages
...As used in this section and sections 201 and 204 — (1) The term "reorganization" means * * * (B) a transfer by a corporation of all or a part of its...the corporation to which the assets are transferred, * * * But was there a transfer of assets by the bank to the trust company in the sense contemplated...
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Income Tax Procedure ...

Robert Hiester Montgomery - 1925 - 1928 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...transferor or its stockholders or both are in control " "1921 law, section 202 (c-2). "[Former Procedure] Under the 1918 law [section 202 (b)] a reorganization...
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Income Tax Procedure ...

Robert Hiester Montgomery - 1927 - 1510 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...the transferor or its stockholders or both are in control18 of the corporation to which the assets are transferred, or (C) a recapitalization, or (D)...
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Regulations 74 Relating to the Income Tax Under the Revenue Act of 1928

United States. Internal Revenue Service - 1931 - 502 pages
...classes of stock of another corporation, or substantially all the properties of another corporation), (2) A transfer by a corporation of all or a part of its...the corporation to which the assets are transferred, (3) A recapitalization, or (4) A mere change in identity, form, or place of organization, however effected....
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Chapter 71 Wisconsin Statutes 1933, Income Tax Act, and Chapter 363, Laws of ...

Wisconsin - 1933 - 36 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 in identity,...
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Regulations 77 Relating to the Income Tax Under the Revenue Act of 1932

United States. Bureau of Internal Revenue - 1933 - 452 pages
...classes of stock of another corporation, or substantially all the properties of another corporation), (2) A transfer by a corporation of all or a part of its...the corporation to which the assets are transferred, (3) A recapitalization, or (4) A mere change in identity, form, or place of organization, however effected....
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National Industrial Recovery: Hearings...

United States. Congress. Senate. Committee on Finance - 1933 - 454 pages
...Sections 112 (i) 1 of the Revenue Act of 1932 defines reorganization as (a) a merger or consolidation; (b) a transfer by a corporation of all or a part of its...the corporation to which the assets are transferred; (c) a recapitulation; (d) a mere change in identity, form, or change in organization. Section 112 (b)...
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National Industrial Recovery, Hearings ... on S.1712 and H.R. 5755 ... May ...

United States. U.S. Congress. Senate. Committee on Finance - 1933 - 458 pages
...112 (i) 1 of the Revenue Act of 1932 defines reorganization as (a) a merger or consolidation ; (b) a transfer by a corporation of all or a part of its...the corporation to which the assets are transferred; (c) a recapitulation; (d) a mere change in identity, form, or change in organization. * of a plan or...
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Reports of the U.S. Board of Tax Appeals, Volume 27

United States. Board of Tax Appeals - 1933 - 1616 pages
...section, which reads: (1) The term reorganization means: * * * (B) a transfer by a corporation of all or part of its assets to another corporation if immediately...the corporation to which the assets are transferred. [Italics supplied.] It seems to me that in order to determine whether there was a reorganization within...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 287

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1933 - 788 pages
...or a part of its assets to anPINELLAS ICE CO. v. COMMISSIONER. 467 462 Opinion of the Court. other corporation if immediately after the transfer the...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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