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" ... (D) A transfer by a corporation of all or a part of its assets to another corporation if immediately after the transfer the transferor, or one or more of its shareholders (including persons who were shareholders immediately before the transfer), or... "
Reports of the United States Tax Court - Page 32
by United States. Tax Court - 1978
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Reports of the Tax Court of the United States, Volume 47

United States. Tax Court - Law reports, digests, etc - 1967 - 786 pages
...the acquisition) ; (C) the acquisition by one corporation, In exchange solely for all or a part of 1U voting stock (or in exchange solely for all or a part...distributed In a transaction which qualifies under section 854, 355, or 356 ; (B) a recapitalization ; or (F) a mere change in Identity, form, or place of organization,...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1979 - 350 pages
...consolidation: (B) The acquisition by one corporation, in exchange solely for all or a part of its votinc stock (or in exchange solely for all or a part of...distributed in a transaction which qualifies under section 354, 355. or 356; (E) A recapitalization; or (F) A mere change in identity, form, or place of organization,...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1960 - 1764 pages
...consolidation; (B) The acquisition by one corporation, In exchange solely for all or a part of Its voting stock, of stock of another corporation If, Immediately after...distributed In a transaction which qualifies under section 354, 355, or 356; (E) A recapitalization; or (F) A mere change In Identity, form, or place of organization,...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1959 - 1584 pages
...consolidation; (B) The acquisition by one corporation, In exchange solely for all or a part of Its voting stock, of stock of another corporation If, Immediately after...distributed In a transaction which qualifies under section 354, 355, or 356; (E) A recapitalization; or (P) A mere change In Identity, form, or place of organization,...
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The Code of Federal Regulations of the United States of America

Administrative law - 1975 - 324 pages
...subject to a liability, shall be disregarded; (D) A transfer by a corporation of all or a part of ita assets to another corporation if immediately after...distributed in a transaction which qualifies under section 354, 855, or 359; (E) A recapitalization; or (F) A mere change in identity, form, or place of organization,...
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The Code of Federal Regulations of the United States of America

Administrative law - 1969 - 268 pages
...(Including persons who were shareholders Immediately before the transfer), or any combination thereof, Is hi control of the corporation to which the assets are...distributed in a transaction which qualifies under section 364, 856, or 356; (E) A recapitalization; or (F) A mere change In identity, form, or place of organization,...
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The Code of Federal Regulations of the United States of America

Administrative law - 2006 - 836 pages
...in section 368(a)(l)(A), (B). or (C) or a reorganization described in section 368(a)(l)(D) in which stock or securities of the corporation to which the...distributed in a transaction which qualifies under section 354 or 356 (whether the taxpayer is the acquirer or the target in the reorganization). (f) Documentation...
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Reports of the Tax Court of the United States, Volume 27

United States. Tax Court - Taxation - 1957 - 1178 pages
...combination thereof, is in control of the corporation to which the assets are transferred ; but onry if, in pursuance of the plan, stock or securities...distributed in a transaction which qualifies under section 354, 355, or 356 ; The report of the Senate Committee on Finance, S. Rept. No. 1622, 83d Cong., 2d...
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The Code of Federal Regulations of the United States of America

Administrative law - 1958 - 1100 pages
...before the acquisition); (C) The acquisition by one corporation, In exchange solely for all or a pan of Its voting stock (or In exchange solely for all...distributed In a transaction which qualifies under section 354, 355, or 356; (B) A recapitalization; or (P) A mere change in Identity, form, or place of organization,...
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Reports of the Tax Court of the United States, Volume 39

United States. Tax Court - Law reports, digests, etc - 1963 - 1180 pages
...substantially all of the properties of another corporation, but In determining whether the exchange Is iclely for stock the assumption by the acquiring corporation...distributed In a transaction which qualifies under section 854, 355, or 306; (E) a recapitalization ; or (F) a mere change In Identity, form, or place of organization,...
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