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
| 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... | |
| 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... | |
| 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... | |
| 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... | |
| 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.... | |
| 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.... | |
| 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... | |
| 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... | |
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