Search Images Maps Play YouTube News Gmail Drive More »
Sign in
Books Books
" 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... "
Individual Income Tax Provisions of the Internal Revenue Code (second ... - Page 38
by United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 312 pages
Full view - About this book

Internal Revenue Cumulative Bulletin

United States. Internal Revenue Service - 1974
...immediately prior to the transfer. Section 368(a) (1) (D) of the Code defines a "reorganization" in part, as a transfer by a corporation of all or a part of its...immediately after the transfer the transferor, or one or more of its shareholders is in control of the corporation to which the assets are transferred;...
Full view - About this book

Internal Revenue Cumulative Bulletin, Issue 2

United States. Internal Revenue Service - 1974 - 624 pages
...that provision. Section 368(a) ( 1 ) (D) of the Code provides that the term "reorganization" includes a transfer by a corporation of all or a part of its...immediately after the transfer the transferor, or one or more of its shareholders (including persons who were shareholders immediately before the transfer)...
Full view - About this book

Reports of the Tax Court of the United States, Volume 34

United States. Tax Court - 1961 - 1226 pages
...The term "reorganization" means • • • (D) a transfer by a corporation of »H or a part of Us assets to another corporation If Immediately after...or both are In control of the corporation to which tie The governing legal rule can hardly be stated more narrowly. To attempt to do so would only challenge...
Full view - About this book

Internal Revenue Cumulative Bulletin

United States. Internal Revenue Service - 1977
...extent of "other property." Section 368(a) (1) (D) of the Code provides that a reorganization includes a transfer by a corporation of all or a part of its...immediately after the transfer the transferor, or one or more of its shareholders, is in control of the corporation to which the assets are transferred;...
Full view - About this book

Internal Revenue Cumulative Bulletin, Issue 2

United States. Internal Revenue Service - 1979 - 644 pages
...368(a)(l)(D), 368(a) (1) (F), and 357(c). Section 368(a) (1) (D) states that the term "reorganization" means a transfer by a corporation of all or a part of its...immediately after the transfer the transferor, or one or more of its shareholders, or any combination thereof, is in control of the corporation to which...
Full view - About this book

Reports of the Tax Court of the United States, Volume 50

United States. Tax Court - 1968 - 1066 pages
...through the stockholders as a conduit.7 Under section 368 (a) (1) (D), the term "reorganization" includes a transfer by a corporation of all or a part of its...immediately after the transfer the transferor, or one or more of its shareholders, is in control of the corporation to which the assets are transferred....
Full view - About this book

Internal Revenue Cumulative Bulletin

United States. Internal Revenue Service - 1978 - 636 pages
...the corporation. Section 368 (a) (1) (D) of the Code provides that the term "reorganization" means a transfer by a corporation of all or a part of its...immediately after the transfer the transferor, or one or more of its shareholders (including persons who were shareholders immediately before the transfer)...
Full view - About this book

Internal Revenue Cumulative Bulletin, Issue 2

United States. Internal Revenue Service - 1978 - 630 pages
...transferred property. Section 368(a) (1) (D) of the Code provides, in part, that a reorganization includes a transfer by a corporation of all or a part of its...corporation if, immediately after the transfer, the tranferring corporation, or one or more of its shareholders, or any combination thereof, is in control...
Full view - About this book

Reports of the Tax Court of the United States, Volume 48

United States. Tax Court - 1967 - 1032 pages
...the fact that property acquired is subject to a liability, shall be disregarded ; (D) a transfer by n corporation of all or a part of Its assets to another...Immediately after the transfer the transferor, or one or more of Its shareholders (Including persons who were shareholders Immediately before the transfer),...
Full view - About this book

Reports of the Tax Court of the United States, Volume 13

United States. Tax Court - 1950 - 1144 pages
...transfer K' a corporation of all or a part of Its assets to another corporation If immediately after tbe transfer the transferor or Its shareholders or both...the corporation to which the assets are transferred • • *. (2) The term "a party to a reorganization" Includes a corporation resulting from « reorganization...
Full view - About this book




  1. My library
  2. Help
  3. Advanced Book Search
  4. Download EPUB
  5. Download PDF