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" Mother corporation) or (B) 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... "
Reports of the U.S. Board of Tax Appeals - Page 5
by United States. Board of Tax Appeals - 1934
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The Laws of Wisconsin

Wisconsin - 1927 - 1052 pages
...(B) a transfer by a corporation of all or a part of its asscts to another corporation if immediately after the transfer the transferor or its stockholders...assets are transferred, or (C) a recapitalization, or change in the form of capitalization, or (D) a mere change ir. identity, form or place of organization,...
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Laws of the State of Mississippi, Parts 1-122

Mississippi - 1928 - 200 pages
...(B) 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...organization, however effected. (2) The term "a party to a reorganization1' includes a corporation resulting from a reorganization and includes both corporations...
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Utility Corporations: Letters from the Chairman of the Federal ..., Issue 72

United States. Federal Trade Commission - 1935 - 1278 pages
...(6) 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,...form, or place of organization, however effected. The investigation has developed instances of reorganizations, as defined above, from which it appears...
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Income Tax Procedure ...

Robert Hiester Montgomery - 1927 - 1510 pages
...(B) 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...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...
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Income Tax Procedure ...

Robert Hiester Montgomery - 1925 - 1928 pages
...(B) 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 " "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
...(B) 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 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
...(2) 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...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
...(B) 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...assets are transferred, or (C) a recapitalization, or change in the form of capitalization, or (D) a mere change in identity, form or place of organization,...
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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
...(b) 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,...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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Regulations 77 Relating to the Income Tax Under the Revenue Act of 1932

United States. Bureau of Internal Revenue - 1933 - 452 pages
...(2) 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...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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