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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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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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The Chicago Daily News Almanac and Year Book for ..., Volume 41

1924
...(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)...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 302

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1938
...(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." Subsection (2) is: "The term 'a party to a reorganization' includes a corporation resulting from a...
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Comparison of the Revenue Acts of 1936 and 1938, Volume 36

United States, United States. Congress. House. Committee on Ways and Means - 1938 - 336 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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Codification of Internal Revenue Laws, ... Published Pursuant to Section ...

United States - 1938 - 628 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....
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Internal Revenue Bulletin: Cumulative bulletin

United States. Internal Revenue Service - 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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Federal Income, Estate, and Gift Tax Laws, Correlated: Being a Correlation ...

United States, Walter Elbert Barton - 1953 - 640 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 trans14 Referring to amendments made to Sees. 112 (f) (3) and 113 (a) (9), Sec. 3, PL 251, approved...
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Reports of the United States Tax Court, Volume 20

United States. Tax Court - 1954
...(B) a transfer by 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 t which the assets are transferred *. option to purchase the 300,000 shares. We think it...
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Internal Revenue Bulletin

United States. Internal Revenue Service - 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 (E) a recapitalization, or (F) a mere change In identity, formj or place of organization, however effected....
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Internal Revenue Bulletin

United States. Internal Revenue Service - 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. Section 112(b)(5) provides in part that no gain or loss shall be recognized if property is transferred...
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