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 588
by United States. Board of Tax Appeals - 1934
Full view - About this book

Income Tax Procedure ...

Robert Hiester Montgomery - 1927 - 592 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

Income Tax Procedure ...

Robert Hiester Montgomery - 1925 - 1928 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 corporator!, or substantially all the properties of another corporation), or (B) a transfer by a corporation...
Full view - About this book

Regulations 74 Relating to the Income Tax Under the Revenue Act of 1928

United States. Internal Revenue Service - 1931 - 502 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. โ€” As used in this section the term " control " means the ownership of...
Full view - About this book

Chapter 71 Wisconsin Statutes 1933, Income Tax Act, and Chapter 363, Laws of ...

Wisconsin - 1933 - 36 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

National Industrial Recovery: Hearings...

United States. Congress. Senate. Committee on Finance - 1933 - 454 pages
...case of an acquisition by one corporation of at least the 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. An illustration of what is happening under this law will clarify the purpose of the proposed amendment....
Full view - About this book

United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 287

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1933 - 788 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." All of ยง 203 (b) is in the margin/ Counsel for the petitioner maintain โ€” The record discloses a...
Full view - About this book

National Industrial Recovery, Hearings ... on S.1712 and H.R. 5755 ... May ...

United States. U.S. Congress. Senate. Committee on Finance - 1933 - 458 pages
...case of an acquisition by one corporation of at least the 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. An illustration of what is happening under this law will clarify the purpose of the proposed amendment....
Full view - About this book

Regulations 77 Relating to the Income Tax Under the Revenue Act of 1932

United States. Bureau of Internal Revenue - 1933 - 452 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...
Full view - About this book

Revenue Act, 1934: Hearings Before the Committee on Finance, United States ...

United States. Congress. Senate. Committee on Finance - 1934 - 630 pages
...definition " the acquisition by a 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." The apparent effect of this amendment will be to eliminate perhaps the most usual and important form...
Full view - About this book

United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 293

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1935 - 754 pages
...Definition of reorganization. โ€” As used in this section . . . "(1) 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...
Full view - About this book




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