 ... 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. Department of Justice - 1933 - 1506 pages
...substantially all of the property of another corporation, or (b) the transfer by a corporation of all or part of its assets to another corporation if immediately...after the transfer, the transferor or its stockholders are in control of the transferee corporation. The application of these provisions to sales in which... | |
 | 1949 - 430 pages
...of stock of another corporation, or substantially all the properties ofanother 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.... | |
 | 1968 - 268 pages
...the other, or the fact that property acquired is subject to a liability, shall be disregarded; (D) 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)... | |
 | Howard Abrams, Richard L. Doernberg - 1999 - 1044 pages
...reorganization included "a transfer by a corporation of all or a part of its assets if immediately after the transferor or its stockholders or both are in...corporation to which the assets are transferred." Accordingly, the transaction met the literal language of the then-applicable divisive reorganization... | |
 | 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)... | |
 | Grant W. Newton, Robert Liquerman - 2005 - 768 pages
...stock, the assumption by the acquiring corporation of a liability of the other shall be disregarded; (D) 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),... | |
 | Joseph B. Darby - 2006 - 542 pages
...to address these perceived economic risks. .04 Type "D" Reorganization A Type "D" reorganization is "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)... | |
 | CCH Incorporated - 2007 - 872 pages
...corporation's distribution of all its property pursuant to the plan of reorganization; Type (D) reorganization: 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.... | |
| |
