 | United States. Tax Court - 1985 - 1410 lapas
...GENERAL. — For purposes of parts I and II and this part, the term "reorganization" means — ID) a transfer by a corporation of all or a part of its...immediately after the transfer the transferor, or one or more of its shareholders (including persons who were shareholders immediately before the transfer),... | |
 | United States. Tax Court - 1979 - 1248 lapas
...(1) IN GENERAL.— For purposes of parts I and II and this part, the term "reorganization" meansCD) a transfer by a corporation of all or a part of its...immediately after the transfer the transferor, or one or more of its shareholders (including persons who were shareholders immediately before the transfer),... | |
 | United States. Tax Court - 1970 - 1868 lapas
..."reorganization" as defined in section 368 (a) (1) (D). That section describes a (D) reorganization as "a transfer by a corporation of all or a part of its...immediately after the transfer the transferor, or one or more of its shareholders * * * is in control of the corporation to which the assets are transferred."... | |
 | United States. Tax Court - 1970 - 1228 lapas
...corporation "SEC. 112(1) (1). Tbe term "reorganization" means • • • (B) a transfer by a corporation ot all or a part of Its assets to another corporation...Immediately after the transfer the transferor or Its stockholders or both are In control of the corporation to which the assets are transferred * • •... | |
 | 1968 - 268 lapas
...liability of the other, or the fact that property acquired is subject to a liability, shall be disregarded; (D) A transfer by a corporation of all or a part of...immediately after the transfer the transferor, or one or more of its shareholders (including persons who were shareholders immediately before the transfer)... | |
 | 1949 - 430 lapas
...of stock of another corporation, or substantially all the properties ofanother corporation), or (B) a transfer by a corporation of all or a part of its...immediately after the transfer the transferor or its stockholders or both are in control of the corporation to which the assets are transferred, or (C)... | |
 | United States - 1939 - 780 lapas
...stock of another corporation ; or of substantially all the properties of another corporation, or (C) a transfer by a corporation of all or a part of its...corporation to which the assets are transferred, or (D) a recapitalization, or (E) a mere change in identity, form, or place of organization, however effected.... | |
 | Grant W. Newton, Robert Liquerman - 2005 - 890 lapas
...stock, the assumption by the acquiring corporation of a liability of the other shall be disregarded; (D) a transfer by a corporation of all or a part of...immediately after the transfer the transferor, or one or more of its shareholders (including persons who were shareholders immediately before the transfer),... | |
 | Joseph B. Darby - 2006 - 542 lapas
...to address these perceived economic risks. .04 Type "D" Reorganization A Type "D" reorganization is "a transfer by a corporation of all or a part of its...immediately after the transfer the transferor, or one or more of its shareholders (including persons who were shareholders immediately before the transfer)... | |
 | CCH Incorporated - 2007 - 872 lapas
...corporation's distribution of all its property pursuant to the plan of reorganization; Type (D) reorganization: a transfer by a corporation of all or a part of its...immediately after the transfer, the transferor or one or more of its shareholders is in control of the corporation to which the assets are transferred.... | |
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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 corporation if immediately after the transfer the transferor or its... 
