 | United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1959 - 820 pages
...not come within Section 112 (b) (6) of the Internal Revenue Code, because that section requires that the recipient corporation must have been the owner...amount of such stock on the date of the adoption of the plan of liquidation. As a result of this ruling, Chicago was taxed at capital gain rates on the gain... | |
 | United States. Internal Revenue Service - Income tax - 1936 - 604 pages
...all classes of stock entitled to vote and the owner of at least 80 per centum of the total number of shares of all other classes of stock (except nonvoting stock which is limited and preferred as to dividends), and was at no time on or after the date ofm the adoption of the plan of liquidation... | |
 | United States, United States. Congress. House. Committee on Ways and Means - Finance - 1936 - 308 pages
...all classes of stock entitled to vote and the owner of at least 80 per centum of the total number of shares of all other classes of stock (except nonvoting stock which is limited and preferred as to dividends), and was at no time on or after the date of the adoption of the plan of liquidation and... | |
 | United States. Congress. Senate. Committee on Finance - United States - 1939 - 780 pages
...all classes of stock entitled to vote and the owner of at least 80 per centum of the total number of shares of all other classes of stock (except nonvoting stock which is limited and preferred as to dividends), and was at no time on or after the date of the adoption of the plan of liquidation and... | |
 | United States, United States. Congress. House. Committee on Ways and Means - Finance - 1938 - 348 pages
...all classes of stock entitled to vote and the owner of at least 80 per centum of the total number of shares of all other classes of stock (except nonvoting stock which is limited and preferred as to dividends) , and was at no time on or after' the date of the adoption of the plan of liquidation... | |
 | Administrative law - 1941 - 1688 pages
...the liquidating corporation) possessing at least 80 percent of the total combined voting power of all classes of stock entitled to vote and the owner of...which is limited and preferred as to dividends). The Internal Revenue Code expressly requires that the recipient corporation must have been the owner of... | |
 | Administrative law - 1939 - 1030 pages
...the liquidating corporation) possessing at least 80 percent of the total combined voting power of all classes of stock entitled to vote and the owner of...number of shares of all other classes of stock (except non voting stock which is limited and preferred as to dividends). The Act expressly requires that the... | |
 | Administrative law - 1940 - 1806 pages
...the liquidating corporation) possessing at least 80 percent of the total combined voting power of all r classes of stock (except nonvotlng stock which Is...dividends) , and was at no time on or after the date of th non voting stock which is limited and preferred as to dividends). The Act expressly requires that the... | |
 | United States - Law - 1988 - 1290 pages
...(in such other corporation) possessing at least 80 percent of the total combined voting power of all classes of stock entitled to vote and the owner of...number of shares of all other classes of stock (except n on voting stock which is limited and preferred as to dividends); and either". Subset-, (c). Pub.... | |
 | United States - Law - 1953 - 1744 pages
...classes of stock entitled to vote and the ownership of at least 80 per centum of the total number of shares of all other classes of stock (except nonvoting stock which is limited and preferred as to dividends), but only if In both cases such ownership continues until the completion of the Intercorporate... | |
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... possessing at least 80 percent of the total combined voting power of all classes of stock entitled to vote and the owner of at least 80 percent of the total number of shares of all other classes of stock (except nonvoting stock which is limited and... 
