 | United States. Court of Claims - 1939 - 690 էջ
...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...the corporation to which the assets are transferred, or (C) a recapitalization, or (D) a mere change In Identity, for. or place of organization, however... | |
 | United States. Internal Revenue Service - 1924 - 396 էջ
...classes 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...the corporation to which the assets are transferred, or (3) a recapitalization, or (4) a mere change in identity, form, or place of organization, however... | |
 | United States. Congress. Senate. Committee on Finance - 1924 - 44 էջ
...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... | |
 | John F. Sherwood - 1925 - 206 էջ
...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...the corporation to which the assets are transferred, or (C) a recapitalization, or (D) a mere change in identity, form, or place of organization, however... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 էջ
...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...the corporation to which the assets are transferred, or (C) a recapitalization, or (D) a mere change in identity, form, or place of organization, however... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 էջ
...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...the corporation to which the assets are transferred, or (C) a recapitalization, or (D) a mere change in identity, form, or place of organization, however... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 էջ
...classes 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...the corporation to which the assets are transferred, or (3) a recapitalization, or (4) a mere change in identity, form, or place of organization, however... | |
 | United States. Congress. House. Committee on Interstate and Foreign Commerce - 1926 - 560 էջ
...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...the 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... | |
 | United States. Congress. House. Committee on Interstate and Foreign Commerce - 1926 - 560 էջ
...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...the corporation to which the assets are transferred, or (c) a recapitalization, or (a) a mere change in identity, form, or place of organization however... | |
 | 1927 - 1098 էջ
...203 (h)l, US COMP. STAT. (Supp. Feb. 1926) § 6336-1/3 bb, "The term 'reorganization' means . . . (B) a transfer by a corporation of all or a part of its...the corporation to which the assets are transferred, or (C) a recapitalization, or (D) a mere change in identity, form or place of organization, however... | |
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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,... 
