 ... the acquisition by one corporation, in exchange solely for all or a part of its voting stock (or in exchange solely for all or a part of the voting stock of a corporation which is in control of the acquiring corporation...  Internal Revenue Cumulative Bulletin - Page 104by United States. Internal Revenue Service - 1973Full view - About this book
 | United States, United States. Congress. House. Committee on Ways and Means - Finance - 1936 - 308 pages
...section 113 — (1) The term "reorganization" means (A) a statutory merger or consolidation, or (B) the acquisition by one corporation in exchange solely for all or a part of its voting stock: of at least 80 per centum of the voting stock and at least 80 per centum of the total number of shares... | |
 | United States. Internal Revenue Service - Income tax - 1936 - 604 pages
...section 113— (1) The term "reorganization" means (A) a statutory merger or consolidation, or (B) the acquisition by one corporation in exchange solely for all or a part of its voting stock: of at least 80 per centum of the voting stock and at least 80 per centum of the total number of shares... | |
 | United States. Congress. Senate. Committee on Finance - United States - 1939 - 780 pages
...section 113 — (1) The term "reorganization" means (A) a statutory merger or consolidation, or (B) the acquisition by one corporation in exchange solely for all or a part of its voting stock: of at least 80 per centum of the voting stock and at least 80 per centum of the total number of shares... | |
 | Administrative law - 1941 - 1688 pages
...per centum of the total number of shares of all other classes of stock of another corporation, or (C) the acquisition by one corporation, In exchange solely for all or a part of Its voting stock, of substantially all the properties of another corporation, but in determining whether the exchange... | |
 | Administrative law - 1939 - 1030 pages
...section 113 — (1) The term "reorganization" means (A) a statutory merger or consolidation, or (B) the acquisition by one corporation in exchange solely for all or a part of its voting stock : of at least 80 per centum of the voting stock and at least 80 per centum of the total number of shares... | |
 | Administrative law - 1940 - 1806 pages
...of the other, or the fact that property acquired Is subject to a liability, shall be disregarded; or me. * * * SECTION 3603 OP THE INTERNAL REVENUE CODE SEC. 3603. of at least 80 per centum of the voting stock and at least 80 per centum of the total number of shares... | |
 | United States - Law - 1965 - 1110 pages
...§218(a),(b),78Stat?57.) AMENDMENTS 1964— Subsec. (a). Pub. L. 88-272, §218(a), (b)(l), Inserted "(or In exchange solely for all or a part of the voting...which Is In control of the acquiring corporation)" In par. (1)(B), and In par. (2) (C), Inserted references to par. (1)(B). and substituted "assets or... | |
 | United States - 1941 - 1300 pages
...added the type of exchange described in section 112 (g) (1) (C) of the Internal Revenue Code, that is, the acquisition by one corporation, in exchange solely for all or a part of its voting stock, of substantially all the properties of another corporation, the assumption by the acquiring corporation... | |
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