...shall be nontaxable, and a reorganization is defined as (a) the acquisition by one corporation of the majority of the voting stock and at least a majority...stock of another corporation, or substantially all of the property of another corporation, or (b) the transfer by a corporation of all or part of its...

...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...another corporation, or substantially all the properties ofanother corporation), or (B) a transfer by a corporation of all or a part of its assets to another...

...regarding the Type F 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 other classes of stock of a corporation, or of substantially all the properties of another corporation)...

...203. (h). As used In this section and sections 201 and 204 — (1) The term "reorganization" means (A) a merger or consolidation (including the acquisition...properties of another corporation), • • • (2) The term "a party to a reorganization" includes a corporation resulting from a reorganization and Includes...

...reorganization " is denned by the Bureau of Internal Revenue as follows: The term " reorganization " means (a) a merger or consolidation (Including the acquisition...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...

...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...