 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 Internal Revenue Taxation Joint Committee - 1938 - 700 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. Internal Revenue Service - 1962 - 1090 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 (E) a recapitalization, or (F) a mere change In Identity, form, or place of organization, however effected.... | |
 | United States, Walter Elbert Barton - 1953 - 708 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... | |
 | United States. Tax Court - 1954 - 1158 pages
...(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... | |
 | United States. Internal Revenue Service - 1954 - 1182 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 (E) a recapitalization, or (F) a mere change In identity, formj or place of organization, however effected.... | |
 | United States. Internal Revenue Service - 1954 - 726 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. Section 112(b)(5) provides in part that no gain or loss shall be recognized if property is transferred... | |
 | Wisconsin - 1955 - 890 pages
...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... | |
 | Wisconsin - 1955 - 850 pages
...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... | |
| |
