 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
 | United States. Court of Claims - 1939 - 690 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...recapitalization, or (D) a mere change In Identity, for. or place of organization, however effected. (2) The term "a party to a reorganization" includes... | |
 | United States. Court of Claims, Audrey Bernhardt - 1955 - 928 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, • • • (2) The term "a party to a reorganisation" includes a corporation resulting from a reorganization... | |
 | United States. Internal Revenue Service - 1924 - 396 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...corporation to which the assets are transferred, or (3) a recapitalization, or (4) a mere change in identity, form, or place of organization, however effected.... | |
 | United States. Congress. Senate. Committee on Finance - 1924 - 44 pages
...of a transfer of 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. This is a common type of reorganization, and clearly should be included within the reorganization provisions... | |
 | United States. Congress. House. Committee on Interstate and Foreign Commerce - 1926 - 560 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...assets are transferred, or (c) a recapitalization, or (a) a mere change in identity, form, or place of organization however effected. If, however, reorganization... | |
 | United States. Congress. House. Committee on Interstate and Foreign Commerce - 1926 - 560 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...corporation to which the assets are transferred, or (c) a recapital ization, or (d) a mere change in identity, form, or place of organization however effected.... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 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...corporation to which the assets are transferred, or (3) a recapitalization, or (4) a mere change in identity, form, or place of organization, however effected.... | |
 | 1927 - 1098 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...form or place of organization, however effected." Section 203(h)2, US COMP. STAT. (Supp. Feb. 1926) §6336-l/3bb: "The term 'a party to a reorganization'... | |
 | Harrison B. Spaulding - 1927 - 336 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...recapitalization, or (D) a mere change in identity, form, or place or organization, however effected. (2) The term " a party to a reorganization " includes a corporation... | |
 | Wisconsin - 1927 - 1062 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 ir identity, form or place of organization,... | |
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