 ... 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,...  Reports of the Tax Court of the United States - Página 360de United States. Tax Court - 1956Visualização completa - Sobre este livro
 | United States. Court of Claims - 1939 - 690 páginas
...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...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)... | |
 | United States. Court of Claims, Audrey Bernhardt - 1955 - 928 páginas
...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, • • • (2) The term "a party to a reorganisation" includes a corporation resulting from a reorganization... | |
 | United States. Internal Revenue Service - 1924 - 396 páginas
...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 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 (3)... | |
 | United States. Congress. Senate. Committee on Finance - 1924 - 44 páginas
...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... | |
 | John F. Sherwood - 1925 - 206 páginas
...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...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)... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 páginas
...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...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)... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 páginas
...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...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)... | |
 | United States. Congress. House. Committee on Interstate and Foreign Commerce - 1926 - 560 páginas
...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)... | |
 | United States. Congress. House. Committee on Interstate and Foreign Commerce - 1926 - 560 páginas
...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...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)... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 páginas
...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...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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