 | United States. Court of Claims - 1939 - 690 pages
...no gain to the distributee from the receipt of such stock or securities shall be recognized. ***** (i) Definition of reorganization. — As used In this...recapitalization, or (D) a mere change In Identity, for. or place of organization, however effected. (2) The term "a party to a reorganization" includes... | |
 | United States. Court of Claims, Audrey Bernhardt - 1955 - 928 pages
...section and sections 113 and 115 — (1) The term "reorganization" means (A) a merger or consnlldatlon (including the acquisition by one corporation of at...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 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...corporation to which the assets are transferred, or (3) a recapitalization, or (4) a mere change in identity, form, or place of organization, however effected.... | |
 | United States. Congress. Senate. Committee on Finance - 1924 - 44 pages
...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...the corporation to which the assets are transferred. This is a common type of reorganization, and clearly should be included within the reorganization provisions... | |
 | United States. Congress. House. Committee on Interstate and Foreign Commerce - 1926 - 560 pages
...new securities were issued to cover the entire amount, the Federal stamp tax would equal $1,250,000. acquisition by one corporation of at least a majority...corporation to which the assets are transferred, or (c) a recapital ization, or (d) a mere change in identity, form, or place of organization however effected.... | |
 | 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...assets are transferred, or (c) a recapitalization, or (a) a mere change in identity, form, or place of organization however effected. If, however, reorganization... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 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...corporation to which the assets are transferred, or (3) a recapitalization, or (4) a mere change in identity, form, or place of organization, however effected.... | |
 | Harrison B. Spaulding - 1927 - 336 pages
...subsequent distributions by the corporation. (h) As used in this section and sections 201 and 204 — (1) The term " reorganization " means (A) a merger...recapitalization, or (D) a mere change in identity, form, or place or organization, however effected. (2) The term " a party to a reorganization " includes a corporation... | |
 | Wisconsin - 1927 - 1062 pages
...corporation of at least a majority of the voting stock and at least a majority of the totd number of shares of all other classes of stock of another corporation,...assets are transferred, or (C) a recapitalization, or change in the form of capitalization, or (D) a mere change ir identity, form or place of organization,... | |
 | Wisconsin - 1927 - 1052 pages
...properties of another corporation), or (B) a transfer by a corporation of all or a part of its asscts to another corporation if immediately after the transfer...assets are transferred, or (C) a recapitalization, or change in the form of capitalization, or (D) a mere change ir. identity, form or place of organization,... | |
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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,... 
