 | Eric Louis Kohler - Accounting - 1924 - 514 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. Internal Revenue Service - Income tax - 1924 - 396 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. This definition is not an all-inclusive one, but simply enumerates certain cases with respect to which... | |
 | Irving Bank-Columbia Trust Company - Income tax - 1925 - 152 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. (i) As used in this section the term "control" means the ownership of at least 80 per centum of the... | |
 | John F. Sherwood - Income tax - 1925 - 206 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. (i) As used in this section the term "control" means the ownership of at least 80 per centum of the... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - Income tax - 1925 - 580 pages
...resulting from such reorganization. The word "reorganization," as used in this paragraph, includes a merger or consolidation (including the acquisition...stock and at least a majority of the total number of SEC. 202. (b) When property is exchanged for other property, the property received in exchange shall... | |
 | United States. Congress. House. Committee on Interstate and Foreign Commerce - 1926 - 560 pages
...new securities were issued to cover the entire amount, the Federal stamp tax would equal $1,250,000. acquisition by one corporation of at least a majority...substantially all the properties of another corporation, or (6) a transfer by a corporation of all or a part of its assets to another corporation if immediately... | |
 | Joseph Henry Beale, Roswell Foster Magill - Taxation - 1926 - 744 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. This definition is not an all-inclusive one, but simply enumerates certain cases with respect to which... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - Taxation - 1927 - 414 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... | |
 | Wisconsin - Session laws - 1927 - 1052 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. 8. As used in this section the term "control" means the ownership of at least eighty per cent of the... | |
| |
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... 
