 | United States. Supreme Court - Courts - 1940 - 894 pages
...the statute. Section 112 (i) provides, so far as material: "(1) The term 'reorganization' means (A) a merger or consolidation (including the acquisition...least a majority of the total number of shares of all other Opinion of the Court. 308 US classes of stock of another corporation, or substantially all... | |
 | United States. Court of Claims - Law reports, digests, etc - 1947 - 806 pages
...* (h) As used in this section and sections 201 and 204 — (1) The term "reorganization" means (A) a merger or consolidation (including the acquisition...substantially all the properties of another corporation), • • • Opinion of the Court The plaintiff, Oscar Nelson, had been a stockholder and the president... | |
 | United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1955 - 928 pages
...includes a corporation resulting from a reorganization and includes both corporations in the case of an acquisition by one corporation of at least a majority...all other classes of stock of another corporation, (j) Definition of control. — As used in this section the term "control" means the ownership of at... | |
 | United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1958 - 966 pages
...or resulting from such reorganization. The word reorganization , as used in this paragraph, includes a merger or consolidation (including the acquisition...least a majority of the total number of shares of all classes of stock of another corporation, or of substantially all the properties of another corporation)... | |
 | United States - Law - 1921 - 642 pages
..."reorganization," as used in this paragraph, incoostruou. , > ^\ * i . • /• ii* ji * • j • T eludes a merger or consolidation (including the acquisition...other classes of stock of another corporation, or of substantially all the properties of another corporation), recapitalization, or mere change in identity,... | |
 | United States - Law - 1922 - 756 pages
...resulting from such reorganization. The word "reorganization," as used in this paragraph, includes a merger or consolidation (including the acquisition...other classes of stock of another corporation, or of substantially all the properties of another corporation), recapitalization, or mere change in identity,... | |
 | Emerson Emanuel Rossmoore - Income tax - 1922 - 592 pages
...resulting from such reorganization. The word "reorganization," as used in this paragraph, includes a merger or consolidation (including the acquisition...other classes of stock of another corporation, or of substantially all the properties of another corporation), recapitalization, or mere change in identity,... | |
 | Electronic journals - 1922 - 1032 pages
...that the prinH Ibid., pp. 126-131. M "The word 'reorganization,' as used in this paragraph, includes a merger or consolidation (including the acquisition...least a majority of the total number of shares of all classes of stock of another corporation, or of substantially all the properties of another corporation),... | |
 | Irving Bank. Columbia Trust Company - Income tax - 1923 - 148 pages
...resulting from such reorganization. The word "reorganization," as used in this paragraph, includes a merger or consolidation (including the acquisition...other classes of stock of another corporation, or of substantially all the properties of another corporation), recapitalization, or mere change in identity,... | |
 | United States. Congress. House. Committee on Ways and Means - Finance - 1923 - 256 pages
...resulting from such reorganization. The word "reorganization," as used in this paragraph, includes a merger or consolidation (including the acquisition...other classes of stock of another corporation, or of substantially all the properties of another corporation), recapitalization, or mere change in identity,... | |
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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... 
