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" a party to a reorganization" includes a corporation resulting from a reorganization and includes both corporations in the case of an acquisition by one corporation of at least a majority of the voting stock and at least a majority of the total number... "
Cases Decided in the United States Court of Claims ... with Report of ... - Strana 222
autor/autoři: United States. Court of Claims, Audrey Bernhardt - 1955
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United States Reports: Cases Adjudged in the Supreme Court, Svazek 308

United States. Supreme Court - 1940 - 894 str.
...far as material: "(1) The term 'reorganization' means (A) a merger or consolidation (including the acquisition by one corporation of at least a majority...least a majority of the total number of shares of all other Opinion of the Court. 308 US classes of stock of another corporation, or substantially all...
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Statutes of the United States of America

United States - 1921 - 642 str.
...incoostruou. , > ^\ * i . • /• ii* ji * • j • T eludes a merger or consolidation (including the acquisition by one corporation of at least a majority...all other classes of stock of another corporation, or of substantially all the properties of another corporation), recapitalization, or mere change in...
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Congressional Serial Set, Vydání 7921

1921 - 888 str.
...(however effected). The Senate amendment adds to this definition the case where one corporation acquires at least a majority of the voting stock and at least a majority of the total number of shares of afl other classes of stock of another corporation, or substantially all the property of another corporation...
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The Federal Statutes Annotated: Containing All the Laws of the ..., Svazek 4

United States - 1922 - 1028 str.
...word " reorganization," as used in this paragraph, includes a merger or consolidation (including the acquisition by one corporation of at least a majority...all other classes of stock of another corporation, or of substantially all the properties of another corporation), recapitalization, or mere change in...
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Barnes' Federal Code: Containing All Federal Statutes of General and Public ...

United States - 1922 - 756 str.
...word "reorganization," as used in this paragraph, includes a merger or consolidation (including the acquisition by one corporation of at least a majority...all other classes of stock of another corporation, or of substantially all the properties of another corporation), recapitalization, or mere change in...
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Federal Income Tax Problems --1922

Emerson Emanuel Rossmoore - 1922 - 592 str.
...word "reorganization," as used in this paragraph, includes a merger or consolidation (including the acquisition by one corporation of at least a majority...all other classes of stock of another corporation, or of substantially all the properties of another corporation), recapitalization, or mere change in...
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Harvard Law Review, Svazek 35

1922 - 1032 str.
...word 'reorganization,' as used in this paragraph, includes a merger or consolidation (including the acquisition by one corporation of at least a majority...least a majority of the total number of shares of all classes of stock of another corporation, or of substantially all the properties of another corporation),...
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Comparison of the Revenue Acts of 1918 and 1921: With Index ...

United States. Congress. House. Committee on Ways and Means - 1923 - 256 str.
...word "reorganization," as used in this paragraph, includes a merger or consolidation (including the acquisition by one corporation of at least a majority...all other classes of stock of another corporation, or of substantially all the properties of another corporation), recapitalization, or mere change in...
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Practical Questions and Answers on the Federal Tax Laws Affecting Individual ...

Irving Bank. Columbia Trust Company - 1923 - 148 str.
...word "reorganization," as used in this paragraph, includes a merger or consolidation (including the acquisition by one corporation of at least a majority...all other classes of stock of another corporation, or of substantially all the properties of another corporation), recapitalization, or mere change in...
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Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - 1924 - 396 str.
...identity, form, or place of organization, however effected. (2) The term "a party to a reorganization" includes a corporation resulting from a reorganization...all other classes of stock of another corporation. (i) As used in this section the term "control" means the ownership of at least 80 per centum of the...
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