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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... "
The Code of Federal Regulations of the United States of America - Stranica 403
1958
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Cases Decided in the Court of Claims of the United States, Opseg 88

United States. Court of Claims - 1939 - Broj stranica: 690
...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 - Broj stranica: 396
...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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Statement of the Change Made in the Revenue Act of 1921 by H.R. 6715. Mar. 6 ...

United States. Congress. Senate. Committee on Finance - 1924 - Broj stranica: 44
...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...if immediately after the transfer the transferor or its stockholders, or both, are in control of the corporation to which the assets are transferred. This...
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Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ...

Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - Broj stranica: 580
...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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Income Tax Accounting

John F. Sherwood - 1925 - Broj stranica: 206
...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 - Broj stranica: 152
...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 - Broj stranica: 560
...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 - Broj stranica: 560
...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, Opseg 1

Joseph Henry Beale, Roswell Foster Magill - 1926 - Broj stranica: 744
...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, Svesci 1-3

United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - Broj stranica: 414
...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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