 | United States. Tax Court - 1963 - 1130 str.
...corporation resulting im a reorganization and includes both corporations in the case of an acqulsion by one corporation of at least a majority of the voting...all other classes of stock of another corporation. :6 congressional committees' explanation for this section said (H. ipt. No. 179, to accompany HE 6715... | |
 | United States. Tax Court - 1950 - 1992 str.
...corporation resulting from a and Includes both corporations in the case of an acquisition by one corpoof at least a majority of the voting stock and at least a majority of the total number of all other classes of stock of another corporation. arose from litigation involving income and franchise... | |
 | United States. Tax Court - 1950 - 1992 str.
...•*••*• *<J) The term 'a party to a reorganization' Include!) a corporation resulting from a Tjiaiiation and Includes both corporations in the case of an acquisition by one corpoatSon of at least a majority of the voting stock and at least a majority of the total number 3... | |
 | United States. Department of Justice - 1933 - 1506 str.
...shall be nontaxable, and a reorganization is defined as (a) the acquisition by one corporation of the majority of the voting stock and at least a majority...all other classes of stock of another corporation, or substantially all of the property of another corporation, or (b) the transfer by a corporation of... | |
 | 1949 - 430 str.
...Act of 1932 as follows: The term "reorganization" means (A) a merger or consolidation ( including the acquisition by one corporation of at least a majority...all other classes of stock of another corporation, or substantially all the properties ofanother corporation), or (B) a transfer by a corporation of all... | |
 | 1996 - 374 str.
...the term "a party to a reorganization" to include the corporation resulting from a reorganization and both corporations in the case of an acquisition by one corporation of the stock or properties of another corporation. It also includes the parent corporation whose stock... | |
 | United States - 1939 - 780 str.
...identity, form, or place of organization, however effected. (2) The term "a party to a reorganization" includes a corporation resulting from a reorganization and includes both corporations in the case of a reorganization resulting from the acquisition by one corporation of stock or properties or another.... | |
| |
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... 
