...recapitalization, or (D) a mere change in Identity, form, or place of organization, however effected. sitlon by one corporation of at least a majority of the voting...all other classes of stock of another corporation. The petitioners contend that under the quoted provisions of the statute they are not taxable on the...

...par. (i) (1) (A), Revenue Act, 1928, c. 852, 45 Stat. 791: " The term ' reorganization ' means (A) a merger or consolidation (including the acquisition...least a majority of the total number of shares of all other classes Opinion of the Court. 296 US of stock of another corporation, or substantially all...

...includes я corporation resulting from a reorganization and im tuiles buth corporations in the case of an Daily News co. (i) As used in this section the term "control" means the ownership oí at least 80 per centum of the...

...resulting from a reorganization and Includes both corporations in the case of an acquisition hy i,ne corporation of at least a majority of the voting stock...all other classes of stock of another corporation. •SEC. 204. (a) The basis for determining the gain or loss from the sale or other disposition of property...

...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." It is agreed that under the plain terms of the statute the cash received by the petitioner was income,...

...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,...

...transactions here to be considered, provides, inter alia, as follows: (1) The term "reorganization" means (A) a merger or consolidation (including the acquisition...substantially all the properties of another corporation), • • • Two primary questions, therefore, are presented : First, whether the property here involved...

...defined in section 112 (i) (1) Of the Revenue Act of 1932 as follows: The term "reorganization" means (A) a merger or consolidation (including the acquisition...substantially all the properties of another corporation), or (B) a transfer by a corporation of all or a part of its assets to another corporation if immediately...

...corporation resulting im a reorganization and includes both corporations in the case of an acqulsion by one corporation of at least a majority of the voting...all other classes of stock of another corporation. :6 congressional committees' explanation for this section said (H. ipt. No. 179, to accompany HE 6715...

...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. 1 SEC. 113. ADJUSTED BASIS FOR DETERMINING GAIN OR LOSS. (a) BASIS (UNADJUSTED) OF PBOPEHTY. — The...