 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 halaman
...OF GAIN OR LOSS.] (g) Definition of reorganization. — As used in this section and section 113— (1) The term "reorganization" means (A) a statutory...acquisition by one corporation in exchange solely for all or a part of its voting stock: of at least 80 per centum of the voting' stock and at least 80 per centum... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 halaman
...not so expended. (g) DEFINITION OF ^REORGANIZATION. — As used in this section and section 113 — (1) The term "reorganization" means (A) a statutory...acquisition by one corporation in exchange solely for all or a part of its voting stock: of at least 80 per centum of the voting stock and at least 80 per centum... | |
 | United States. Internal Revenue Service - 1936 - 604 halaman
...OF GAIN OR LOSS.] (g) Definition of reorganization. — As nserl in this section and section 113— (1) The term "reorganization" means (A) a statutory...acquisition by one corporation in exchange solely for all or a part of its voting stock: of at least 80 per centum of the voting stock and at least 80 per centum... | |
 | United States - 1939 - 780 halaman
...not so expended. (g) DEFINITION OF REORGANIZATION. — As used in this section and section 113 — (1) The term "reorganization" means (A) a statutory...acquisition by one corporation in exchange solely for all or a part of its voting stock : of at least 80 per centum of the voting stock and at least 80 per centum... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - 1104 halaman
...— Section 112 (g) (1) of the Internal Revenue Code (relating to definition of reorganization) is amended to read as follows: "(1) The term 'reorganization'...statutory merger or consolidation, or (B) the acquisition hy one corporation, in exchange solely for all or a part of its voting stock, of at least 80 per centum... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1938 - 348 halaman
...not so expended. (g) DEFINITION OF REORGANIZATION. — As used in this section and section 113 — (1) The term "reorganization" means (A) a statutory...acquisition by one corporation in exchange solely for all or a part of its voting stock : of at least 80 per centum of the voting stock and at least 80 per centum... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 halaman
...not so expended. (g) DEFINITION OF REORGANIZATION. — As used in this section and section 113 — (1) The term "reorganization" means (A) a statutory...acquisition by one corporation in exchange solely for all or a part of its voting stock : of at least 80 per centum of the voting stock and at least 80 per centum... | |
 | 1940 - 1806 halaman
...REORGANIZATION. Section 112 (g) (1) of the Internal Revenue Code (relating to definition of reorganization) Is amended to read as follows: "(1) The term 'reorganization'...by one corporation. In exchange solely for all or a part of Its voting stock, of at least 80 per centum of the voting stock and at least 80 per centum... | |
 | 1941 - 1688 halaman
...reorganization. Section 112 (g) (1) of the Internal Revenue Code (relating to definition of reorganization) is amended to read as follows: "(1) The term 'reorganization'...by one corporation, In exchange solely for all or a part of Its voting stock, of at least 80 per centum of the voting stock and at least 80 per centum... | |
 | 1939 - 1030 halaman
...RECOGNITiON OF GAiN OR LOSS. (g) Definition of reorganization. As used in this section and section 113 — (1) The term "reorganization" means (A) a statutory...acquisition by one corporation in exchange solely for all or a part of its voting stock: of at least 80 per centum of the voting stock and at least 80 per centum... | |
| |
reorganization" means (A) a statutory merger or consolidation, or (B) the acquisition by one corporation in exchange solely for all or a part of its voting stock : of at least 80 per centum of the voting stock and at least 80 per centum of the total number... 
