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 5by United States. Board of Tax Appeals - 1934Full view - About this book
| 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,... | |
| 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... | |
| 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... | |
| 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... | |
| 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... | |
| 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)... | |
| 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.... | |
| 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,... | |
| 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... | |
| 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.... | |
| |