 | United States - 1953 - 1744 halaman
...REORGANIZATION UNDER PRIOR ACTS. — "(1) Section 112 (g) (1) of the Revenue Acts of 1938, 1936, and 1934 are end a part of Its voting stock, of substantially all the properties of another corporation, but in determining... | |
 | United States. Board of Tax Appeals - 1941 - 1356 halaman
...••••«• (g) DEFINITION or REORGANIZATION. — As used In this section and section 113 — (1) The terra "reorganization" means (A) a statutory merger or consolidation,...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 - 1941 - 664 halaman
...REORGANIZATION UNDER PRIOR ACTS.— (1) Section 112 (g) (1) of the Revenue Acts of 1938, 1936, and 1934, are 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 substantially all the properties of another corporation, but in determining... | |
 | United States. Tax Court - 1943 - 1262 halaman
...REORGANIZATION. — As used in this section and section 113 — (1) The term "reorganization" means * * * (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... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 halaman
...REORGANIZATION. — As used in this section (other than * * * subsection (1)) and in section 113 * * * — (1) The term "reorganization" means (A) a statutory...by one corporation, in exchange solely for all or a part of its voting stock, of at least SO per centum of the voting stock and at least 80 per centum... | |
 | United States. Tax Court - 1944 - 1334 halaman
...reorganization. »•*•**• (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, Walter Elbert Barton - 1944 - 1286 halaman
...112. (g) Definition of reorganization. — As used in this section and section 113 — Sec. 112. (g) 7 p o& t>) the acquisition by one corporation, in exchange solely for all or a part of its voting stock, of... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 halaman
...DEFINITION OF REORGANIZATION. — As used in this section (other than * * * subsection (1)) * * * — (1) The term "reorganization" means (A) a statutory...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. Joint Committee on Internal Revenue Taxation - 1946 - 428 halaman
...DEFINITION OF REORGANIZATION. — As used in this section (other than * * * subsection (1)) * * * — (1) The term "reorganization" means (A) a statutory...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... | |
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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... 
