 ... the acquisition by one corporation, in exchange solely for all or a part of its voting stock (or in exchange solely for all or a part of the voting stock of a corporation which is in control of the acquiring corporation...  Internal Revenue Cumulative Bulletin - Էջ 104United States. Internal Revenue Service - 1973Ամբողջությամբ դիտվող - Այս գրքի մասին
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 էջ
...section 113 — (1) The term "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 of shares... | |
 | United States. Internal Revenue Service - 1936 - 604 էջ
...section 113— (1) The term "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 of shares... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - 780 էջ
...section 113 — (1) The term "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 of shares... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 էջ
...section 113 — (1) The term "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 of shares... | |
 | 1941 - 1688 էջ
...per centum of the total number of shares of all other classes of stock of another corporation, or (C) the acquisition 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 whether the exchange... | |
 | 1939 - 1030 էջ
...section 113 — (1) The term "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 of shares... | |
 | 1940 - 1806 էջ
...of the other, or the fact that property acquired Is subject to a liability, shall be disregarded; or me. * * * SECTION 3603 OP THE INTERNAL REVENUE CODE SEC. 3603. of at least 80 per centum of the voting stock and at least 80 per centum of the total number of shares... | |
 | United States - 1965 - 1110 էջ
...§218(a),(b),78Stat?57.) AMENDMENTS 1964— Subsec. (a). Pub. L. 88-272, §218(a), (b)(l), Inserted "(or In exchange solely for all or a part of the voting...which Is In control of the acquiring corporation)" In par. (1)(B), and In par. (2) (C), Inserted references to par. (1)(B). and substituted "assets or... | |
 | 1941 - 1300 էջ
...added the type of exchange described in section 112 (g) (1) (C) of the Internal Revenue Code, that is, the acquisition by one corporation, in exchange solely for all or a part of its voting stock, of substantially all the properties of another corporation, the assumption by the acquiring corporation... | |
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