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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,... "
Unemployment Compensation Interpretation Service: Benefit Series - Halaman 97
oleh United States. Bureau of Employment Security - 1941
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Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - 1924 - 396 halaman
...classes 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...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)...
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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 halaman
...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...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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Questions and Answers on Federal Tax Laws: Based on Revenue Act of 1924 and ...

Irving Bank-Columbia Trust Company - 1925 - 152 halaman
...classes 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...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)...
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Income Tax Accounting

John F. Sherwood - 1925 - 206 halaman
...classes 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...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)...
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Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ...

Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 halaman
...classes 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...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)...
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Cases on Federal Taxation, Volume 1

Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 halaman
...classes 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...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)...
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Railroad Consolidation: Hearings Before the Committee on Interstate and ...

United States. Congress. House. Committee on Interstate and Foreign Commerce - 1926 - 560 halaman
...classes 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...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)...
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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 halaman
...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...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)...
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Columbia Law Review, Volume 27

1927 - 1098 halaman
...§ 203 (h)l, US COMP. STAT. (Supp. Feb. 1926) § 6336-1/3 bb, "The term 'reorganization' means . . . (B) a transfer by a corporation of all or a part of...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)...
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Report of the Joint Committee on Internal Revenue Taxation, Volume 1-3

United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 halaman
...classes 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...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)...
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