...extent of "other property." 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, is in control of the corporation to which the assets are transferred;...

...368(a)(l)(D), 368(a) (1) (F), and 357(c). Section 368(a) (1) (D) states 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, or any combination thereof, is in control of the corporation to which...

...Revenue is required. Section 368(a)(l)(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),...

...transferred property. Section 368(a) (1) (D) of the Code provides, in part, that a reorganization includes a transfer by a corporation of all or a part of its...corporation if, immediately after the transfer, the tranferring corporation, or one or more of its shareholders, or any combination thereof, is in control...

...the fact that property acquired is subject to a liability, shall be disregarded ; (D) a transfer by n corporation of all or a part of Its assets to another...Immediately after the transfer the transferor, or one or more of Its shareholders (Including persons who were shareholders Immediately before the transfer),...

...the property was acquired in connection with a reorganization as defined in section 112 (g) (1) (D), "a transfer by a corporation of all or a part of its assets to another corporation if 258 29 TAX COURT OF UNITED STATES REPORTS. immediately after the transfer the transferor or its shareholders...

...corporation "SEC. 112(1) (1). Tbe term "reorganization" means • • • (B) a transfer by a corporation ot all or a part of Its assets to another corporation...the corporation to which the assets are transferred * • • 420-714—71 16 did not comply with these requirements of the statute. It never transacted...

...(1) IN GENERAL.— For purposes of parts I and II and this part, the term "reorganization" meansCD) 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),...

...GENERAL. — For purposes of parts I and II and this part, the term "reorganization" means — ID) 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),...

...in the prior law although not heretofore quoted : - 10 " (C) a transfer by a corporation of all or part of its assets to another corporation if immediately...form, or place of organization, however effected." With certain refinements, the above definitions are now found in IRC §368 (a) (1) (except that clause...