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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 9
by United States. Board of Tax Appeals - 1934
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The Laws of Wisconsin, Volume 1

Wisconsin - 1955
...corporation acquiring such assets. (2) PARTY TO A REORGANIZATION. For purposes of ss. 71.351 to 71.368, the term "a party to a reorganization" includes a corporation resulting from a reorganization, and both corporations, in the case of a reorganization resulting from the acquisition by one corporation...
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Wisconsin Session Laws, Volume 1

Wisconsin - 1955
...corporation acquiring such assets. (2) PARTY TO A REORGANIZATION. For purposes of ss. 71.351 to 71.368, the term "a party to a reorganization" includes a corporation resulting from a reorganization, and both corporations, in the case of a reorganization resulting from the acquisition by one corporation...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 368

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1962
...assets to another corporation if immediately after the transfer the transferor or its shareholders or both are in control of the corporation to which the assets are transferred, or (E) a recapitalization, or (F) a mere change in identity, form, or place of organization, however effected."...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 368

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1962
...assets to another corporation if immediately after the transfer the transferor or its shareholders or both are in control of the corporation to which the assets are transferred, or (E) a recapitalization, or (F) a mere change in identity, form, or place of organization, however effected."...
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Reports of the Tax Court of the United States, Volume 40

United States. Tax Court - 1963
...follows : fro tioi (P* Sec. 203 (h) As used In this section and sections 201 and 201 *** (2) The term "a party to a reorganization" Includes a corporation resulting im a reorganization and includes both corporations in the case of an acqulsion by one corporation of...
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The Code of Federal Regulations of the United States of America

1967
...transferee was not actively engaged in business at the time of the acquisition, and (3) After such transfer, the transferor or its stockholders, or both, are in control of the transferee during any part of the taxable year of the transferee, unless, (4) The transferee establishes...
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United States Congressional Serial Set, Issues 12750-12751

1969
...assets to another corporation if immediately after the transfer the transferor or its shareholders or both are in control of the corporation to which the assets are transferred; or (5) a recapitalization; or (6) a mere change in indentity, form, or place of organization, however...
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Reports of the Tax Court of the United States, Volume 20

United States. Tax Court - 1954
...assets to another corporation If Immediately after the transfer the transferor or its shareholders or both are In control of the corporation to which the assets are transferred, or * ** (h) DEFINITION OF CONTROL. As used in this section the term "control"...
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Reports of the Tax Court of the United States, Volume 29

United States. Tax Court - 1958
...TAX COURT OF UNITED STATES REPORTS. immediately after the transfer the transferor or its shareholders both are in control of the corporation to which the assets are transferred," or as defined in section 11:2 (g) (1) (F), ''a mere change in identity, form, or place of organization,...
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Reports of the Tax Court of the United States, Volume 15

United States. Tax Court - 1951
...assets to another corporation If Immediately after the transfer the transferor or Its sbarebolders or both are In control of the corporation to which the assets are transferred. *. SEC. 112. RECOGNITION OF GAIN OR LOSS. Ib) EXCHANGES SOLELY IN...
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