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" ... a transfer by a corporation of all or a part of its assets to another corporation if 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) a recapitalization,... "
Reports of the United States Tax Court - Page 429
by United States. Tax Court - 1979
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Cases Decided in the Court of Claims of the United States, Volume 88

United States. Court of Claims - Law reports, digests, etc - 1939 - 690 pages
...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 Its...If immediately after the transfer the transferor or Its stockholders or both are in control of the corporation to which the assets are transferred, or...
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Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - Income tax - 1924 - 396 pages
...of stock of another corporation, or substantially all the properties of another corporation), or (2) a transfer by a corporation of all or a part of its...if immediately after the transfer the transferor or its stockholders or both are in control of the corporation to which the assets are transferred, or...
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Statement of the Change Made in the Revenue Act of 1921 by H.R. 6715. Mar. 6 ...

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...if immediately after the transfer the transferor or its stockholders, or both, are in control of the corporation to which the assets are transferred. This...
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Income Tax Accounting

John F. Sherwood - Income tax - 1925 - 206 pages
...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 its...if immediately after the transfer the transferor or its stockholders or both are in control of the corporation to which the assets are transferred, or...
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Questions and Answers on Federal Tax Laws: Based on Revenue Act of 1924 and ...

Irving Bank-Columbia Trust Company - Income tax - 1925 - 152 pages
...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 its...if immediately after the transfer the transferor or its stockholders or both are in control of the corporation to which the assets are transferred, or...
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Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ...

Walter Elbert Barton, United States, Carroll Wright Browning - Income tax - 1925 - 580 pages
...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 its...if immediately after the transfer the transferor or its stockholders or both are in control of the corporation to which the assets are transferred, or...
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Cases on Federal Taxation, Volume 1

Joseph Henry Beale, Roswell Foster Magill - Taxation - 1926 - 744 pages
...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 its...if immediately after the transfer the transferor or its stockholders or both are in control of the corporation to which the assets are transferred, or...
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Railroad Consolidation, Hearings Before ... , 69-1, May 24, 25, 26, 27; June ...

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...if immediately after the transfer the transferor or its stockholders or both are in control of the corporation to which the assets are transferred, or...
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Railroad Consolidation: Hearings Before the Committee on Interstate and ...

United States. Congress. House. Committee on Interstate and Foreign Commerce - Interstate commerce - 1926 - 560 pages
...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 its...if immediately after the transfer the transferor or its stockholders or both are in control of the corporation to which the assets are transferred, or...
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Federal Income Taxes, 1927

Eric Louis Kohler - Income tax - 1927 - 618 pages
...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 its...if immediately after the transfer the transferor or its stockholders or both are in control of the corporation to which the assets are transferred, or...
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