Search Images Maps Play YouTube News Gmail Drive More »
Sign in
Books Books
" 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 9
by United States. Board of Tax Appeals - 1934
Full view - About this book

Regulations 74 Relating to the Income Tax Under the Revenue Act of 1928

United States. Internal Revenue Service - 1931 - 491 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....
Full view - About this book

Chapter 71 Wisconsin Statutes 1933, Income Tax Act, and Chapter 363, Laws of ...

Wisconsin - 1933 - 31 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,...
Full view - About this book

National Industrial Recovery, Hearings ... on S.1712 and H.R. 5755 ... May ...

United States. U.S. Congress. Senate. Committee on Finance - 1933 - 439 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...
Full view - About this book

Regulations 77 Relating to the Income Tax Under the Revenue Act of 1932

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1933 - 423 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....
Full view - About this book

National Industrial Recovery: Hearings...

United States. Congress. Senate. Committee on Finance - 1933 - 10 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. Section 112 (b)...
Full view - About this book

Regulations 86 Relating to the Income Tax Under the Revenue Act of 1934

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 466 pages
...(C) 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...corporation to which the assets are transferred, or (D) a recapitalization, or (B) a mere change in identity, form, or place of organization, however effected....
Full view - About this book

United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 296

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1936
...(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...reorganization and includes both corporations in the ease of an acquisition by one corporation of at least a majority of the voting stock and at least a...
Full view - About this book

Comparison of the Revenue Acts of 1934 and 1936

United States, United States. Congress. House. Committee on Ways and Means - 1936 - 290 pages
...(0) 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...corporation to which the assets are transferred, or (D) a recapitalization, or (E) a mere change in identity, form, or place of organization, however effected....
Full view - About this book

Regulations 94 Relating to the Income Tax Under the Revenue Act of 1936

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1936 - 566 pages
...(C) 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...corporation to which the assets are transferred, or (D) a recapitalization, or (E) a mere change in identity, form, or place of organization, however effected....
Full view - About this book

Legislative Calendar, Volume 53, Part 1

United States. Congress. Senate. Committee on Finance - 1939
...the corporation to which the assets are transferred, or (D) a recapitalization, or (E) a mere change in identity, form, or place of organization, however...reorganization and includes both corporations in the case of a reorganization resulting from the acquisition by one corporation of stock or properties of another....
Full view - About this book




  1. My library
  2. Help
  3. Advanced Book Search
  4. Download EPUB
  5. Download PDF