 | United States. Court of Claims - Law reports, digests, etc - 1939 - 690 pages
...of stock of another corporation, or substantially all the properties of another corporation), or (B) a transfer by a corporation of all or a part of Its...the corporation to which the assets are transferred, or (C) a recapitalization, or (D) a mere change In Identity, for. or place of organization, however... | |
 | United States. Internal Revenue Service - Income tax - 1924 - 396 pages
...classes of stock of another corporation, or substantially all the properties of another corporation), or (2) a transfer by a corporation of all or a part of...the corporation to which the assets are transferred, or (3) a recapitalization, or (4) a mere change in identity, form, or place of organization, however... | |
 | United States. Congress. Senate. Committee on Finance - 1924 - 44 pages
...existing law. The only change in the definition is to include within its terms the case of a transfer of a corporation of all or a part of its assets to another...the corporation to which the assets are transferred. This is a common type of reorganization, and clearly should be included within the reorganization provisions... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - Income tax - 1925 - 580 pages
...of stock of another corporation, or substantially all the properties of another corporation), or (B) a transfer by a corporation of all or a part of its...the corporation to which the assets are transferred, or (C) a recapitalization, or (D) a mere change in identity, form, or place of organization, however... | |
 | Irving Bank-Columbia Trust Company - Income tax - 1925 - 152 pages
...of stock of another corporation, or substantially all the properties of another corporation), or (B) a transfer by a corporation of all or a part of its...the corporation to which the assets are transferred, or (C) a recapitalization, or (D) a mere change in identity, form, or place of organization, however... | |
 | John F. Sherwood - Income tax - 1925 - 206 pages
...of stock of another corporation, or substantially all the properties of another corporation), or (B) a transfer by a corporation of all or a part of its...the corporation to which the assets are transferred, or (C) a recapitalization, or (D) a mere change in identity, form, or place of organization, however... | |
 | Joseph Henry Beale, Roswell Foster Magill - Taxation - 1926 - 744 pages
...classes of stock of another corporation, or substantially all the properties of another corporation), or (2) a transfer by a corporation of all or a part of...the corporation to which the assets are transferred, or (3) a recapitalization, or (4) a mere change in identity, form, or place of organization, however... | |
 | United States. Congress. House. Committee on Interstate and Foreign Commerce - 1926 - 560 pages
...of stock of another corporation or substantially all the properties of another corporation, or (6) a transfer by a corporation of all or a part of its...the corporation to which the assets are transferred, or (c) a recapitalization, or (a) a mere change in identity, form, or place of organization however... | |
 | Eric Louis Kohler - Income tax - 1927 - 618 pages
...of stock of another corporation, or substantially all the properties of another corporation), or (B) a transfer by a corporation of all or a part of its...the corporation to which the assets are transferred, or (C) a recapitalization, or (D) a mere change in identity, form, or place of organization, however... | |
| |
... a transfer by a corporation of 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 the assets are transferred, or (C) a recapitalization,... 
