 ... control of the acquiring corporation), of substantially all of the properties of another corporation, but in determining whether the exchange is solely for stock the assumption by the acquiring corporation of a liability of the other, or the fact...  United States Congressional Serial Set - Page 381941Full view - About this book
 | United States. Congress. Senate. Committee on Finance - United States - 1939 - 1104 pages
...properties of another corporation, but in determining whether the exchange is solely for voting stock the assumption by the acquiring corporation of a liability...that property acquired is subject to a liability, shall be disregarded ; or the acquisition by one corporation in exchange solely for all or a part of... | |
 | Administrative law - 1940 - 1806 pages
...properties of another corporation, but In determining whether the ezchange Is solely for voting stock petition with the Board of Tax Appeals within the...subsection, no credit or refund in respect of the tax for th shall be disregarded, or (D) a transfer by a corporation of all or a part of its assets to another... | |
 | Administrative law - 1941 - 1688 pages
...properties of another corporation, but in determining whether the exchange Is solely for voting stock the assumption by the acquiring corporation of a liability...that property acquired is subject to a liability, shall be disregarded, or (D) a transfer by a corporation of all or a part of its assets to another... | |
 | United States - Law - 1953 - 1744 pages
...properties of another corporation, but in determining whether the exchange Is solely for voting stock the lifetime of a decedent, or by his estate during...or by a corporation, the tax shall be assessed, and shall be disregarded; or the acquisition by one corporation in exchange solely for all or a part of... | |
 | United States. Board of Tax Appeals - Taxation - 1941 - 1356 pages
...properties of another corporation, but in determining whether the exchange is solely for voting stock the assumption by the acquiring corporation of a liability...that property acquired is subject to a liability, shall be disregarded ; * * * (C) a transfer by a corporation of all or a part of its assets to another... | |
 | United States. Internal Revenue Service - Taxation - 1941 - 664 pages
...properties of another corporation, but in determining whether the exchange is solely for voting stock the assumption by the acquiring corporation of a liability...that property acquired is subject to a liability, shall be disregarded, or (D) a transfer by a corporation of all or a part of its assets to another... | |
 | United States, Walter Elbert Barton - Gifts - 1944 - 1286 pages
...properties of another corporation, but in determining whether the exchange is solely for voting stock the assumption by the acquiring corporation of a liability of the other, or the fact that property «quired is subject to a liability, «hill be disregarded, or (D) a transfer by a corporation of all... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...properties of another corporation, but in determining whether the exchange is solely for voting stock the assumption by the acquiring corporation of a liability...that property acquired is subject to a liability, shall be disregarded, or (D) a transfer by a corporation of all or a part of its assets to another... | |
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