 | United States. Internal Revenue Service - 1931 - 502 pages
...of stock of another corporation, or substantially all the properties of another corporation), or (B) a transfer by a corporation of all or a part of Its...immediately after the transfer the transferor or its stockholders or both are in control of the corporation to which the assets are transferred, or (C)... | |
 | Wisconsin - 1933 - 36 pages
...of stock of another corporation, or substantially all the properties of another corporation), or (B) a transfer by a corporation of all or a part of its...immediately after the transfer the transferor or its stockholders or both are in control of the corporation to which the assets are transferred, or (C)... | |
 | United States. U.S. Congress. Senate. Committee on Finance - 1933 - 458 pages
...112 (i) 1 of the Revenue Act of 1932 defines reorganization as (a) a merger or consolidation ; (b) a transfer by a corporation of all or a part of its...immediately after the transfer, the transferor or its stockholders, or both, are in control of the corporation to which the assets are transferred; (c) a... | |
 | United States. Congress. Senate. Committee on Finance - 1933 - 454 pages
...Sections 112 (i) 1 of the Revenue Act of 1932 defines reorganization as (a) a merger or consolidation; (b) a transfer by a corporation of all or a part of its...immediately after the transfer, the transferor or its stockholders, or both, are in control of the corporation to which the assets are transferred; (c) a... | |
 | United States. Bureau of Internal Revenue - 1933 - 452 pages
...classes of stock of another corporation, or substantially all the properties of another corporation), (2) A transfer by a corporation of all or a part of its...immediately after the transfer the transferor or its stockholders or both are in control of the corporation to which the assets are transferred, (3) A recapitalization,... | |
 | United States. Board of Tax Appeals - 1934 - 1512 pages
...of stock of another corporation, or substantially all the properties of another corporation), or (B) a transfer by a corporation of all or a part of Its...assets to another corporation if immediately after thf transfer the transferor or Its stockholders or both are in contol of the corporation to which the... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 pages
...stock of another corporation ; or of substantially all the properties of another corporation, or (C) a transfer by a corporation of all or a part of its...immediately after the transfer the transferor or its stockholders or both are in control of the corporation to which the assets are transferred, or (D)... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 pages
...stock of another corporation; or of substantially all the properties of another corporation, or (0) a transfer by a corporation of all or a part of its...immediately after the transfer the transferor or its stockholders or both are in control of the corporation to which the assets are transferred, or (D)... | |
 | United States. Internal Revenue Service - 1936 - 604 pages
...stock of another corporation ; or of substantially all the properties of another corporation, or (C) a transfer by a corporation of all or a part of its...immediately after the transfer the transferor or its stockholders or both are in control of the corporation to which the assets are transferred, or (D)... | |
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Is subject to a liability, shall be disregarded, or (D) 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... 
