 reorganization" means (A) a merger or consolidation (Including the acquisition by one 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, or...  Reports of the U.S. Board of Tax Appeals - Page 588by United States. Board of Tax Appeals - 1934Full view - About this book
 | United States. Congress. Senate. Committee on Finance - 1924 - 44 pages
...existing law. The only change in the definition is to include within its terms the case of a transfer of 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... | |
 | United States. Internal Revenue Service - 1924 - 396 pages
...case of an acquisition by one 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. This definition is not an all-inclusive one, but simply enumerates certain cases with respect to which... | |
 | John F. Sherwood - 1925 - 206 pages
...case of an acquisition by one 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. (i) As used in this section the term "control" means the ownership of at least 80 per centum of the... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...case of an acquisition by one 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. SEC. 203. (i) As used in this section the term "control" means the ownership of at least 80 per centum... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 pages
...case of an acquisition by one 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. (i) As used in this section the term "control" means the ownership of at least 80 per centum of the... | |
 | United States. Congress. House. Committee on Interstate and Foreign Commerce - 1926 - 560 pages
...$1,250,000. acquisition by one corporation of at least a majority of the voting stock and at least a majority of the total number of shares of all other...assets to another corporation if immediately after the transfer the transferor or its stockholders or both are in control of the corporation to which... | |
 | United States. Congress. House. Committee on Interstate and Foreign Commerce - 1926 - 560 pages
...$1,250,000. acquisition by one corporation of at least a majority of the voting stock and at least a majority of the total number of shares of all other...substantially all the properties of another corporation, or (6) a transfer by a corporation of all or a part of its assets to another corporation if immediately... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...case of an acquisition by one 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. This definition is not an all-inclusive one, but simply enumerates certain cases with respect to which... | |
 | 1927 - 1098 pages
...§ 203 (h)l, US COMP. STAT. (Supp. Feb. 1926) § 6336-1/3 bb, "The term 'reorganization' means . . . (B) a transfer by a corporation of all or a part of...assets to another corporation if immediately after the transfer the transferor or its stockholders or both are in control of the corporation to which... | |
 | Wisconsin - 1927 - 1052 pages
...case of an acquisition by one 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. 8. As used in this section the term "control" means the ownership of at least eighty per cent of the... | |
| |
