 ... control of the acquiring corporation), of substantially all of the properties of another corporation, but in determining whether the exchange is solely for stock the assumption by the acquiring corporation of a liability of the other, or the fact...  United States Congressional Serial Set - Page 381941Full view - About this book
 | United States. Tax Court - Taxation - 1979 - 1248 pages
...properties of another corporation, but in determining whether the exchange is solely for voting stock the assumption by the acquiring corporation of a liability...that property acquired is subject to a liability, shall be disregarded, or (D) * * ยป [Sec, 112(gXl), IRC 1939.] In 1954, the language defining a (B)... | |
 | Administrative law - 1971 - 616 pages
...the properties of another corporation, but in determining whether the exchange is solely for stock the assumption by the acquiring corporation of a liability of the other, or the fact that property acquired iB subject to a liability, shall be disregarded; (D) A transfer by a corporation of all or a part of... | |
 | Commission on the Bankruptcy Laws of the United States - Bankruptcy - 1973 - 746 pages
...properties of another corporation, but in determining whether the exchange is solely for voting stock the assumption by the acquiring corporation of a liability of the other, or the fact that the property is acquired subject to a liability, shall be disregarded; . . . ." (Additions underscored.)... | |
 | Administrative law - 1968 - 268 pages
...the properties of another corporation, but in determining whether the exchange is solely for stock the assumption by the acquiring corporation of a liability...that property acquired is subject to a liability, shall be disregarded; (D) A transfer by a corporation of all or a part of its assets to another corporation... | |
 | Edward C. Foth - Business & Economics - 2007 - 426 pages
...corporation's voting stock. (a) In determining whether the acquisition is made solely for voting stock, the assumption by the acquiring corporation of a liability of the other, or the fact that the property acquired is subject to a liability, is generally disregarded. (b) If the acquiring corporation... | |
 | Administrative law - 1970 - 280 pages
...the properties of another corporation, but in determining whether the exchange is solely for stock the assumption by the acquiring corporation of a liability...that property acquired is subject to a liability, shall be disregarded; (D) A transfer by a corporation of all or a part of its assets to another corporation... | |
 | Administrative law - 1959 - 1338 pages
...the properties of another corporation, but In determining whether the exchange Is solely for stock icial records of each such corporation. shall be disregarded; (D) A transfer by a corporation of all or a part of Its assets to another corporation... | |
 | Administrative law - 1960 - 630 pages
...the properties of another corporation, but in determining whether the exchange is solely for stock the assumption by the acquiring corporation of a liability...that property acquired is subject to a liability, shall be disregarded; (D) A transfer by a corporation of all or a part of its assets to another corporation... | |
 | Administrative law - 1957 - 898 pages
...the properties of another corporation, but In determining whether the exchange is solely for stock the assumption by the acquiring corporation of a liability...that property acquired is subject to a liability, shall be disregarded; (D) A transfer by a corporation of all or a part of its assets to another corporation... | |
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