 | United States - 1939 - 780 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 shareholders or both are in control of the corporation to which the assets are transferred, or (D)... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - 1104 pages
...per centum of the total number of shares of all other classes of stock of another corporation, or (C) a transfer by a corporation of all or a part of its assets to anotner corporation if immediately after the transfer the transferor or its shareholders or both are... | |
 | 1940 - 1806 pages
...stock of another corporation; or of substantially all the properties of another corporation, or (C) sessment or Is subsequently filed, and the Board shall have Jurisdiction to shareholders or both are in control of the corporation to which the assets are transferred, or (D)... | |
 | 1941 - 1688 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...If Immediately after the transfer the transferor or Ita shareholders or both are In control of the corporation to which the assets are transferred, or... | |
 | United States. Board of Tax Appeals - 1939 - 1702 pages
...corporation of at least a majority of the voting stock and at least a majority of the total number of shares of all other classes of stock of another corporation,...properties of another corporation), or * * •. • (b) EXCHANGES SOLELY IN KIND. — (3) STOCK FOB STOCK ON REORGANIZATION. — No gain or loss shall be recognized... | |
 | United States. Board of Tax Appeals - 1939 - 1380 pages
...total number of sharps of all other classes of stock of another corporation, or M'.l'st.-iniliilly all the properties of another corporation), or (B) a transfer by a corporation of all or a part of Us asset! to another corporation if immediately after the transfer the transferor or Its stockholders... | |
 | 1939 - 1030 pages
...corporation of at least a majority of the voting stock and at least a majority of the total number of shares of all other classes of stock of another corporation,...substantially all the properties of another corporation), (2) A transfer by a corporation of all or a part of its assets to another corporation if immediately... | |
 | 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)... | |
 | United States. Internal Revenue Service - 1975 - 652 pages
...Revenue is required. Section 368(a)(l)(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),... | |
 | 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;... | |
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... 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... 
