 ... 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
 | United States. Board of Tax Appeals - 1934 - 1512 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...assets to another corporation if immediately after thf transfer the transferor or Its stockholders or both are in contol of the corporation to which the... | |
 | United States. Board of Tax Appeals - 1934 - 1646 pages
...of stock of another corporadon, or substantially all the properties of another corporation), or (B) a transfer by a corporation of all or a part of Its assets to another corporation if immediately aftiT the transfer the transferor or its stockholder or both are In control of the corporation to which... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 pages
...stock of another corporation ; or of substantially all the properties of another corporation, or (C) a transfer by a corporation of all or a part of its...assets are transferred, or (D) a recapitalization, or (B) a mere change in identity, form, or place of organization, however effected. 169 ART. 112(g)-1.... | |
 | United States. Board of Tax Appeals - 1935 - 1394 pages
...the properties of another corporation), or (B) a transfer by a corporation of all or a part of the assets to another corporation if immediately after...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. Internal Revenue Service - 1936 - 604 pages
...stock of another corporation ; or of substantially all the properties of another corporation, or (C) a transfer by a corporation of all or a part of its...form, or place of organization, however effected. 222 (2) The term "a party to a reorganization" includes a corporation resulting from a reorganization... | |
 | United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1936 - 772 pages
...reorganization by transfer of assets. 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.... | |
 | 1924 - 1040 pages
...stock i,i another corporation, or substantial.y 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 luntrol of the corporation to which the assets are transferred, or (С) а recapitalization, or ID)... | |
 | United States. Board of Tax Appeals - 1937 - 1380 pages
...existence. David Gross, 34 BTA 395, 400. It does, however, come within paragraph (B), which treats of the "transfer by a corporation of all or a part of its...transfer the transferor or its stockholders or both nre in control of the corporation to which the assets are transferred." Reaching this point, we meet... | |
 | United States - 1939 - 780 pages
...stock of another corporation ; or of substantially all the properties of another corporation, or (C) a transfer by a corporation of all or a part of its...immediately after the transfer the transferor or its shareholders or both are in control of the corporation to which the assets are transferred, or (D)... | |
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