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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... "
United States Code - Page 5096
by United States - 1965
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Cases Decided in the Court of Claims of the United States, Volume 88

United States. Court of Claims - 1939 - 690 pages
...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...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...
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Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - 1924 - 396 pages
...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...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...
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Income Tax Accounting

John F. Sherwood - 1925 - 206 pages
...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...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...
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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 pages
...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...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...
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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 pages
...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...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...
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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 pages
...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...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...
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Cases on Federal Taxation, Volume 1

Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...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...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...
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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 pages
...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...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...
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Report of the Joint Committee on Internal Revenue Taxation, Volumes 1-3

United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...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...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...
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The Income Tax in Great Britain and the United States

Harrison B. Spaulding - 1927 - 336 pages
...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...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...
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