Hidden fields
Books Books
" 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 592
by United States. Board of Tax Appeals - 1934
Full view - About this book

The Income Tax in Great Britain and the United States

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...
Full view - About this book

Report of the Joint Committee on Internal Revenue Taxation, Volumes 1-3

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...
Full view - About this book

Wisconsin Session Laws

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...
Full view - About this book

Federal Income Taxes, 1927

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...
Full view - About this book

Utility Corporations: Letters from the Chairman of the Federal ..., Issue 72

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...
Full view - About this book

Comparison of the Revenue Acts of 1926 and 1928: With Index

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...
Full view - About this book

United States Code Annotated

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...
Full view - About this book

Laws of the State of Mississippi, Parts 1-122

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...
Full view - About this book

Income Tax Procedure ...

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...
Full view - About this book

Income Tax Procedure

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,...
Full view - About this book




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