 ... 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...  United States Code - Page 5096by United States - 1965Full view - About this book
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 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 its stockholders or both are in control of the corporation to which the assets are transferred, or... | |
 | 1940 - 1806 pages
...of the other, or the fact that property acquired is subject to a liability, shall be disregarded, or of which the Commissioner has determined the deficiency...shall be allowed or made and no suit by the taxpayer its shareholders or both are In control of the corporation to which, the assets are transferred, or... | |
 | 1941 - 1688 pages
...of the other, or the fact that property acquired is subject to a liability, shall be disregarded, or in such clearing of ground, draining, road making,...are necessary in preparation for the drilling of wel Its shareholders or both are in control of the corporation to which the assets are transferred, or... | |
 | 1939 - 1030 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...if immediately after the transfer the transferor or its stockholders or both are in control of the corporation to which the assets are transferred. A recapitalization,... | |
 | United States. Internal Revenue Service - 1941 - 664 pages
...of the other, or the fact that property acquired is subject to a liability, shall be disregarded, or (D) a transfer by a corporation of all or a part of...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... | |
 | United States, Walter Elbert Barton - 1944 - 1286 pages
...the other, or the fact that property «quired is subject to a liability, «hill be disregarded, or (D) a transfer by a corporation of all or a part of...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... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 pages
...of the other, or the fact that property acquired is subject to a liability, shall be disregarded, or (D) a transfer by a corporation of all or a part of...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... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...of the other, or the fact that property acquired is subject to a liability, shall be disregarded, or (D) a transfer by a corporation of all or a part of...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... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 pages
...of the other, or the fact that property acquired is subject to a liability, shall be disregarded, or (D) a transfer by a corporation of all or a part of...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... | |
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