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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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Reports of the Tax Court of the United States, Volume 2

United States. Tax Court - 1943
...corporation of all or a part of its assets to another corporation if immediately after -^•ansfer the transferor or its stockholders or both are in control of the corporation ^iich the assets are transferred, or (D) a recapitalization, or (E) a mere change in ^tty, form, or...
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Reports of the Tax Court of the United States, Volume 24

United States. Tax Court - 1956
...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 an transferred, or • • • • SEC. 112. RECOGNITION OF GAIN OR LOSS. (b) EXCHANGES SOLELY IN KIND....
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Reports of the United States Tax Court, Volume 55

United States. Tax Court - 1970
...(B) a transfer by a corporation ot 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 * • • 420-714—71 16 did not comply with these requirements of the statute. It never transacted...
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Report of the Commission on the Bankruptcy Laws of the United States, Part 3

Commission on the Bankruptcy Laws of the United States - 1973
...(C) a transfer by a corporation of all or 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."...
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Code of Federal Regulations

1949
...(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...form, or place of organization, however effected. (d) Claim for this exemption will not be allowed unless, upon application, the Commissioner rules that...
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Code of Federal Regulations

1968
...such dividends shall be treated as a distribution to which section 305 (b) (1) is applicable. (f ) The term "a party to a reorganization" includes a corporation resulting from a reorganization, and both corporations, in a transaction qualifying as a reorganization where one corporation acquires stock...
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Code of Federal Regulations

1966
...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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Wisconsin Session Laws, Volume 1

Wisconsin - 1982
...amended to read: 71.368 (2) PARTY TO A REORGANIZATION. For purposes of ss. 71.351 to 71.368, 4h« tef» "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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Essentials of United States Taxation

Howard Abrams, Richard L. Doernberg - 1999 - 1000 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...
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United States Statutes at Large, Volume 53, Part 1

United States Department of State - 1939
...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 (D) a recapitalization, or (E) a mere change in identity, form, or place of organization, however effected....
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