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" reorganization" means (A) a merger or consolidation (Including the acquisition by one corporation of at least a majority of the voting stock and at least a majority of the total number of shares of all other classes of stock of another corporation, or... "
The Code of Federal Regulations of the United States of America Having ... - Strana 283
1939
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United States Reports: Cases Adjudged in the Supreme Court, Svazek 308

United States. Supreme Court - 1940 - 894 str.
...the statute. Section 112 (i) provides, so far as material: "(1) The term 'reorganization' means (A) a merger or consolidation (including the acquisition...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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Cases Decided in the Court of Claims of the United States, Svazek 107

United States. Court of Claims - 1947 - 806 str.
...* (h) As used in this section and sections 201 and 204 — (1) The term "reorganization" means (A) a merger or consolidation (including the acquisition...substantially all the properties of another corporation), • • • Opinion of the Court The plaintiff, Oscar Nelson, had been a stockholder and the president...
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Cases Decided in the United States Court of Claims ... with ..., Svazek 129

United States. Court of Claims, Audrey Bernhardt - 1955 - 928 str.
...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...all other classes of stock of another corporation, (j) Definition of control. — As used in this section the term "control" means the ownership of at...
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Cases Decided in the United States Court of Claims ... with ..., Svazek 138

United States. Court of Claims, Audrey Bernhardt - 1958 - 966 str.
...or resulting from such reorganization. The word reorganization , as used in this paragraph, includes a merger or consolidation (including the acquisition...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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Statutes of the United States of America

United States - 1921 - 642 str.
..."reorganization," as used in this paragraph, incoostruou. , > ^\ * i . • /• ii* ji * • j • T eludes a merger or consolidation (including the acquisition...other classes of stock of another corporation, or of substantially all the properties of another corporation), recapitalization, or mere change in identity,...
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Barnes' Federal Code: Containing All Federal Statutes of General and Public ...

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

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

1922 - 1032 str.
...that the prinH Ibid., pp. 126-131. M "The word 'reorganization,' as used in this paragraph, includes a merger or consolidation (including the acquisition...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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Practical Questions and Answers on the Federal Tax Laws Affecting Individual ...

Irving Bank. Columbia Trust Company - 1923 - 148 str.
...resulting from such reorganization. The word "reorganization," as used in this paragraph, includes a merger or consolidation (including the acquisition...other classes of stock of another corporation, or of substantially all the properties of another corporation), recapitalization, or mere change in identity,...
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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.
...resulting from such reorganization. The word "reorganization," as used in this paragraph, includes a merger or consolidation (including the acquisition...other classes of stock of another corporation, or of substantially all the properties of another corporation), recapitalization, or mere change in identity,...
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