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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... "
The Code of Federal Regulations of the United States of America Having ... - Page 283
1939
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Income Tax Procedure ...

Robert Hiester Montgomery - Excess profits tax - 1927 - 1510 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. Mr. Gregg's memorandum states that this section was inserted in the 1924 law "to remove any doubt as...
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Reports of the U.S. Board of Tax Appeals, Volume 18

United States. Board of Tax Appeals - Taxation - 1930 - 1460 pages
...word " reorganization," as used in this paragraph, includes a merger or consolidation (including (lie acquisition by one corporation of at least a majority...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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Regulations 74 Relating to the Income Tax Under the Revenue Act of 1928

United States. Internal Revenue Service - Income tax - 1931 - 502 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...
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Chapter 71 Wisconsin Statutes 1933, Income Tax Act, and Chapter 363, Laws of ...

Wisconsin - Income tax - 1933 - 36 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...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 287

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - Courts - 1933 - 788 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." All of § 203 (b) is in the margin/ Counsel for the petitioner maintain — The record discloses a...
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Regulations 77 Relating to the Income Tax Under the Revenue Act of 1932

United States. Bureau of Internal Revenue - Income tax - 1933 - 452 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...
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Revenue Act, 1934: Hearings Before the Committee on Finance, United States ...

United States. Congress. Senate. Committee on Finance - Finance - 1934 - 630 pages
...omitting the language of the present law which brings within that definition " the acquisition by a corporation of at least a majority of the voting stock...substantially all the properties of another corporation." The apparent effect of this amendment will be to eliminate perhaps the most usual and important form...
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Reports of the U.S. Board of Tax Appeals, Volume 29

United States. Board of Tax Appeals - Taxation - 1934 - 1646 pages
...reorganization. — As used In this section and sections 113 tnd 115 — (1) The term "reorganization" means (A) a merger or consolidation (Including the acquisition...of shares of all other classes of stock of another corporadon, or substantially all the properties of another corporation), or (B) a transfer by a corporation...
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Reports of the U.S. Board of Tax Appeals, Volume 28

United States. Board of Tax Appeals - Taxation - 1934 - 1512 pages
...v. Commissioner, 287 US 462 : The paragraph in question directs — "The term 'reorganization' means (A) « merger or consolidation (including the acquisition...stock and at least a majority of the total number »f shares of all other classes of stock of another corporation, or substantially all the properties...
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Reports of the U.S. Board of Tax Appeals, Volume 31

United States. Board of Tax Appeals - Taxation - 1935 - 1394 pages
...the parenthetical clause in section 112 (i)(l) to provide that mergers and consolidations included " the acquisition by one corporation of at least a majority...substantially all the properties of another corporation." Referring to the language just quoted, the Supreme Court, in Pinellas Ice c€- Cold Storage Co. v....
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