 ... 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. Tax Court - 1956 - 1226 pages
...section 113 (other than subsection (a) (22)) — (1) The term "reorganization" means • • • (D) 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 an transferred, or • •... | |
 | 1969 - 1404 pages
...the other, or the fact that property acquired is subject to a liability, shall be disregarded; or (4) 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 (5)... | |
 | United States. Internal Revenue Service - 1978 - 636 pages
...the corporation. Section 368 (a) (1) (D) of the Code provides that the term "reorganization" means a transfer by a corporation of all or a part of its...immediately after the transfer the transferor, or one or more of its shareholders (including persons who were shareholders immediately before the transfer)... | |
 | United States. Internal Revenue Service - 1974 - 624 pages
...that provision. Section 368(a) ( 1 ) (D) of the Code provides that the term "reorganization" includes a transfer by a corporation of all or a part of its...immediately after the transfer the transferor, or one or more of its shareholders (including persons who were shareholders immediately before the transfer)... | |
 | United States. Tax Court - 1968 - 1066 pages
...through the stockholders as a conduit.7 Under section 368 (a) (1) (D), the term "reorganization" includes a transfer by a corporation of all or a part of its...immediately after the transfer the transferor, or one or more of its shareholders, is in control of the corporation to which the assets are transferred.... | |
 | United States. Internal Revenue Service - 1976 - 624 pages
...in exchange for M currency. Section 368(a) (1) (D) of the Code defines a "reorganization" to include a transfer by a corporation of all or a part of its...immediately after the transfer the transferor, or one or more of its shareholders (including persons who were shareholders immediately before the transfer)... | |
 | United States. Internal Revenue Service - 1974
...immediately prior to the transfer. Section 368(a) (1) (D) of the Code defines a "reorganization" in part, as a transfer by a corporation of all or a part of its...immediately after the transfer the transferor, or one or more of its shareholders is in control of the corporation to which the assets are transferred;... | |
 | United States. Internal Revenue Service - 1972 - 624 pages
...beginning of such period. Section 368(a) (1) (D) of the Code provides that a reorganization includes a transfer by a corporation of all or a part of its...immediately after the transfer the transferor, or one or more of its shareholders (including persons who were shareholders immediately before the transfer)... | |
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