 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. Congress. Senate. Committee on Finance - 1933 - 454 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)... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 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.... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 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.... | |
 | United States. Internal Revenue Service - 1936 - 604 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.... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - 780 pages
...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.... | |
 | United States - 1939 - 780 pages
...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.... | |
 | 1924 - 1040 pages
...(B) a transfer by a corporation of all or a part of its a-ssets to another corporation if immediately after the transfer the transferor or its stockholders, or both are in luntrol of the corporation to which the assets are transferred, or (С) а recapitalization, or ID)... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1938 - 348 pages
...corporation to which the assets are transferred, or (D) a recapitalization, or 86 (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,... | |
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