 | United States. Internal Revenue Service - Income tax - 1924 - 396 pages
...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 its...corporation to which the assets are transferred, or (3) a recapitalization, or (4) a mere change in identity, form, or place of organization, however effected.... | |
 | 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... | |
 | 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...assets are transferred, or (c) a recapitalization, or (a) a mere change in identity, form, or place of organization however effected. If, however, reorganization... | |
 | Joseph Henry Beale, Roswell Foster Magill - Taxation - 1926 - 744 pages
...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 its...corporation to which the assets are transferred, or (3) a recapitalization, or (4) a mere change in identity, form, or place of organization, however effected.... | |
 | Wisconsin - Law - 1927 - 1062 pages
...corporation of at least a majority of the voting stock and at least a majority of the totd number of shares of all other classes of stock of another corporation,...assets are transferred, or (C) a recapitalization, or change in the form of capitalization, or (D) a mere change ir identity, form or place of organization,... | |
 | Wisconsin - Session laws - 1927 - 1052 pages
...properties of another corporation), or (B) a transfer by a corporation of all or a part of its asscts to another corporation if immediately after the transfer...assets are transferred, or (C) a recapitalization, or change in the form of capitalization, or (D) a mere change ir. identity, form or place of organization,... | |
 | Robert Hiester Montgomery - Excess profits tax - 1927 - 1510 pages
...subsequent distributions by the corporation. (h) As used in this section and sections 201 and 204 — (1) The term "reorganization" means (A) a merger or...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... | |
 | United States. Board of Tax Appeals - Taxation - 1929 - 1592 pages
...(h) As used in this section and sections 201 and 204 — (1) The term "reorganization" means * * * (B) a transfer by a corporation of all or a part of...the corporation to which the assets are transferred, * * * But was there a transfer of assets by the bank to the trust company in the sense contemplated... | |
 | United States. Internal Revenue Service - Income tax - 1931 - 502 pages
...classes of stock of another corporation, or substantially all the properties of another corporation), (2) A transfer by a corporation of all or a part of its...the corporation to which the assets are transferred, (3) A recapitalization, or (4) A mere change in identity, form, or place of organization, however effected.... | |
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... 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 (С) а recapitalization,... 
