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" 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
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Reports of the Tax Court of the United States, Volume 55

United States. Tax Court - 1971 - 1242 pages
...the Gregory case the new corporation "SBC. 112 (I) (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...
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Reports of the United States Tax Court, Volume 71

United States. Tax Court - 1979 - 1248 pages
...(1) IN GENERAL.— For purposes of parts I and II and this part, the term "reorganization" meansCD) a transfer by a corporation of all or a part of its...assets to another corporation if immediately after the transfer the transferor, or one or more of its shareholders (including persons who were shareholders...
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Reports of the United States Tax Court, Volume 84

United States. Tax Court - 1985 - 1410 pages
...GENERAL. — For purposes of parts I and II and this part, the term "reorganization" means — ID) a transfer by a corporation of all or a part of its...assets to another corporation if immediately after the transfer the transferor, or one or more of its shareholders (including persons who were shareholders...
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Reports of the United States Tax Court, Volume 55

United States. Tax Court - 1970 - 1228 pages
...corporation "SEC. 112(1) (1). Tbe term "reorganization" means • • • (B) a transfer by a corporation ot 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...
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Annual Report of the Attorney General of the United States

United States. Department of Justice - 1933 - 1506 pages
...defined as (a) the acquisition by one corporation of the majority of the voting stock and at least a majority of the total number of shares of all other...stock of another corporation, or substantially all of the property of another corporation, or (b) the transfer by a corporation of all or part of its...
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The Code of Federal Regulations of the United States of America

1949 - 430 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...another corporation, or substantially all the properties ofanother corporation), or (B) a transfer by a corporation of all or a part of its assets to another...
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The Code of Federal Regulations of the United States of America

1968 - 268 pages
...the other, or the fact that property acquired is subject to a liability, shall be disregarded; (D) A transfer by a corporation of all or a part of its...assets to another corporation if immediately after the transfer the transferor, or one or more of its shareholders (including persons who were shareholders...
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Essentials of United States Taxation

Howard Abrams, Richard L. Doernberg - 1999 - 1044 pages
...capital gain rates. The relevant statute in force at that time provided that a reorganization included "a transfer by a corporation of all or a part of its assets if immediately after the transferor or its stockholders or both are in control of the corporation to...
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Study of the Overall State of the Federal Tax System and Recommendations for ...

United States. Congress. Joint Committee on Taxation - 2001 - 620 pages
...Types of reorganizations that are not described by section 368(a)(2)(C) include: (i) certain transfers by a corporation of all or a part of its assets to a corporation controlled immediately after the transfer by the transferor or its shareholders (but...
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Bankruptcy and Insolvency Taxation

Grant W. Newton, Robert Liquerman - 2005 - 768 pages
...stock, the assumption by the acquiring corporation of a liability of the other shall be disregarded; (D) a transfer by a corporation of all or a part of its...assets to another corporation if immediately after the transfer the transferor, or one or more of its shareholders (including persons who were shareholders...
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