| 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 (B) a transfer by a corporation of all or a part of...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)... | |
| 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...immediately after the transfer the transferor or its stockholders, or both, are in control of the corporation to which the assets are transferred. This... | |
| Walter Elbert Barton, United States, Carroll Wright Browning - Income tax - 1925 - 580 pages
...classes 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...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)... | |
| Irving Bank-Columbia Trust Company - Income tax - 1925 - 152 pages
...classes 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...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)... | |
| John F. Sherwood - Income tax - 1925 - 206 pages
...classes 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...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)... | |
| 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 (B) a transfer by a corporation of all or a part of...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)... | |
| 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...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)... | |
| Eric Louis Kohler - Income tax - 1927 - 618 pages
...classes 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...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)... | |
| Electronic journals - 1927 - 1098 pages
...§ 203 (h)l, US COMP. STAT. (Supp. Feb. 1926) § 6336-1/3 bb, "The term 'reorganization' means . . . (B) a transfer by a corporation of all or a part of...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)... | |
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