| 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...the corporation to which the assets are transferred, or (C) a recapitalization, or (D) a mere change In Identity, for. or place of organization, however... | |
| United States. Internal Revenue Service - Income tax - 1924 - 396 pages
...classes 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...the corporation to which the assets are transferred, or (3) a recapitalization, or (4) a mere change in identity, form, or place of organization, however... | |
| 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...the corporation to which the assets are transferred. This is a common type of reorganization, and clearly should be included within the reorganization provisions... | |
| 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...the corporation to which the assets are transferred, or (C) a recapitalization, or (D) a mere change in identity, form, or place of organization, however... | |
| 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...the corporation to which the assets are transferred, or (C) a recapitalization, or (D) a mere change in identity, form, or place of organization, however... | |
| 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...the corporation to which the assets are transferred, or (C) a recapitalization, or (D) a mere change in identity, form, or place of organization, however... | |
| Joseph Henry Beale, Roswell Foster Magill - Taxation - 1926 - 744 pages
...classes 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...the corporation to which the assets are transferred, or (3) a recapitalization, or (4) a mere change in identity, form, or place of organization, however... | |
| 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...the corporation to which the assets are transferred, or (c) a recapitalization, or (a) a mere change in identity, form, or place of organization however... | |
| Electronic journals - 1927 - 1098 pages
...203 (h)l, US COMP. STAT. (Supp. Feb. 1926) ยง 6336-1/3 bb, "The term 'reorganization' means . . . (B) a transfer by a corporation of all or a part of its...the corporation to which the assets are transferred, or (C) a recapitalization, or (D) a mere change in identity, form or place of organization, however... | |
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