... 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 429by United States. Tax Court - 1979Full view - About this book
| 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... | |
| 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... | |
| 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... | |
| 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... | |
| 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... | |
| 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... | |
| 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... | |
| 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... | |
| 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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