 | Electronic journals - 1927 - 1098 pages
...of organization, however effected." Section 203(h)2, US COMP. STAT. (Supp. Feb. 1926) §6336-l/3bb: "The term 'a party to a reorganization' includes a corporation resulting from a reorganization. . . ." Section 204 (a) 7, US COMP. STAT. (Supp. Feb. 1926) § 6336-1/3 bbb : "If the property (other... | |
 | Mississippi - Law - 1928 - 200 pages
...which the assets are transferred, or (C) a recapitalization, or (D) a mere change in identity, form, or place of organization, however effected. (2) The term "a party to a reorganization1' includes a corporation resulting from a reorganization and includes both corporations... | |
 | Robert Hiester Montgomery - Excess profits tax - 1925 - 1928 pages
...which the assets are transferred, or (C) a recapitalization, or (D) a mere change in identity, form, or place of organization, however effected. (2) The...of an acquisition by one corporation of at least a maL INCOME [Ch. 23 jority of the voting stock and at least a majority of the total number of shares... | |
 | United States. Board of Tax Appeals - Taxation - 1931 - 1490 pages
...from the exchange. * • • «*»**•* (h) As used in this section and sections 201 and 201 — • (2) The term " a party to a reorganization " includes a corporation resulting from a reorganization * • *. Section 286 of the Eevenue Act of 1926 provides: " This title (The Income Tax), shall take... | |
 | United States. Congress. Senate. Committee on Finance - Industrial policy - 1933 - 454 pages
...another corporation, a party to the reorganization. A party to the reorganization is defined as including a corporation resulting from a reorganization, and...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... | |
 | United States. Board of Tax Appeals - Taxation - 1934 - 1512 pages
...which the assets are transferred, or (C) a recapitalization, or (D) a mere change In identity, form, or place of organization, however effected. (2) The...party to a reorganization " includes a corporation remitting Iron • reorganization and includes both corporations in the case of an acquisition by one... | |
 | United States, United States. Congress. House. Committee on Ways and Means - Finance - 1936 - 308 pages
...which the assets are transferred, or (D) a recapitalization, or (E) a mere change in identity, form, or place of organization, however effected. (2) The...reorganization and includes both corporations in the case of a reorganization resulting from the acquisition by one corporation of stock or properties of another.... | |
 | United States. Internal Revenue Service - Income tax - 1936 - 604 pages
...recapitalization, or (E) a mere change in identity, form, or place of organization, however effected. 222 (2) The term "a party to a reorganization" includes...reorganization and includes both corporations in the case of a reorganization resulting from the acquisition by one corporation of stock or properties of another.... | |
 | United States. Board of Tax Appeals - Taxation - 1936 - 1468 pages
...sections 113 and 115 — (1) Tho term "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 n majority of the total number of shares of all other classes of stock of another corporation, or substantially... | |
| |
a party to a reorganization" includes a corporation resulting from a reorganization and includes both corporations in the case of a reorganization resulting from the acquisition by one corporation of stock or properties of another. (h) DEFINITION OF CONTROL.... 
