 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...  Reports of the U.S. Board of Tax Appeals - Page 399by United States. Board of Tax Appeals - 1933Full view - About this book
 | United States. Supreme Court - Courts - 1940 - 894 pages
...reorganization was effected within the meaning of the statute. Section 112 (i) provides, so far as material: "(1) The term 'reorganization' means (A) a merger...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... | |
 | United States. Court of Claims - Law reports, digests, etc - 1947 - 806 pages
...shall be recognized from the exchange, * * * (h) As used in this section and sections 201 and 204 — (1) The term "reorganization" means (A) a merger or...substantially all the properties of another corporation), • • • Opinion of the Court The plaintiff, Oscar Nelson, had been a stockholder and the president... | |
 | United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1955 - 928 pages
...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... | |
 | United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1958 - 966 pages
...which was a successor provision to section 202 (c) (2) of the 1921 Act. Section 112 (i) (1) provided : "The term 'reorganization' means (A) a merger or consolidation (including the acquisition by one corporation of * * * substantially all the properties of another corporation * * *." It is apparent that no substantial... | |
 | United States - Law - 1921 - 642 pages
..."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,... | |
 | United States - 1921 - 888 pages
...(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... | |
 | Emerson Emanuel Rossmoore - Income tax - 1922 - 592 pages
...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,... | |
 | United States - Law - 1922 - 756 pages
...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,... | |
 | Electronic journals - 1922 - 1032 pages
...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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