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 592by United States. Board of Tax Appeals - 1934Full view - About this book
| Harrison B. Spaulding - 1927 - 336 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. « (»') As used in this section the term " control " means the ownership of at least 80 per centum... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 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. (j) Definition of control. — As used in this section the term "control" means the ownership of at... | |
| Wisconsin - 1927 - 1062 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... | |
| Eric Louis Kohler - 1927 - 618 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. (*) As used in this section the term "control" means the ownership of at least 80 per centum of the... | |
| United States. Federal Trade Commission - 1935 - 1278 pages
...(inchnlini; 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...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... | |
| United States - 1928 - 268 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 - 1928 - 1164 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... | |
| Mississippi - 1928 - 200 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. (h) As used in this section the term "control" means the ownership of at least 80 per centum of the... | |
| Robert Hiester Montgomery - 1927 - 592 pages
...(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...assets to another corporation if immediately after the transfer the transferor or its stockholders or both are in control of the corporation to which... | |
| Robert Hiester Montgomery - 1923 - 1760 pages
...(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 of substantially all the properties of another corporation), recapitalization, or mere change in identity,... | |
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