 Section 355 contemplates a continuity of the entire business enterprise under modified corporate forms and a continuity of interest in all or part of such business enterprise on the part of those persons who, directly or indirectly, were the owners of...  Reports of the United States Tax Court - Page 34by United States. Tax Court - 1985Full view - About this book
 | Administrative law - 1980 - 384 pages
...modified corporate form, and (except as provided in section 368(a)(1)(D)) a continuity of interest therein on the part of those persons who, directly or indirectly,...owners of the enterprise prior to the reorganization. The Code recognizes as a reorganization the amalgamation (occurring in a specified way) of two corporate... | |
 | Administrative law - 1975 - 324 pages
...under modified corporate forms and a continuity of interest in all or part of such business enterprise on the part of those persons who, directly or indirectly, were the owners of the enterprise prior to the distribution or exchange. All the requisites of business and corporate purposes described under ยง... | |
 | Administrative law - 1990 - 590 pages
...section 368(a)(l)(D)) a continuity of interest therein on the part of those 26 CFR Ch. I (4-1-90 Edition) persons who, directly or indirectly, were the owners of the enterprise prior to the reorganization. The continuity of business enterprise requirement is described in paragraph (d) of this section. The... | |
 | Administrative law - 1999 - 532 pages
...the distributing and controlled corporations. In this regard section 355 requires that one or more persons who, directly or indirectly, were the owners of the enterprise prior to the distribution or exchange own, in the aggregate, an amount of stock establishing a continuity of interest... | |
 | Administrative law - 1998 - 512 pages
...the distributing and controlled corporations. In this regard section 355 requires that one or more persons who, directly or indirectly, were the owners of the enterprise prior to the distribution or exchange own, in the aggregate, an amount of stock establishing a continuity of Interest... | |
 | Administrative law - 2000 - 586 pages
...the distributing and controlled corporations. In this regard section 355 requires that one or more persons who, directly or indirectly, were the owners of the enterprise prior to the distribution or exchange own, in the aggregate, an amount of stock establishing a continuity of interest... | |
 | Administrative law - 1989 - 604 pages
...and a continuity of interest in all or part of the property received or retained on the part of those who, directly or indirectly, were the owners of the enterprise prior to the distribution or exchange. Whether or not a distribution is made under section 1101 in such a manner... | |
 | Administrative law - 1990 - 922 pages
...and a continuity of interest in all or part of the property received or retained on the part of those who, directly or indirectly, were the owners of the enterprise prior to the distribution or exchange. Whether or not a distribution is made under section 1101 in such a manner... | |
 | Administrative law - 1970 - 868 pages
...and a continuity of interest in all or part of the property received or retained on the part of those who, directly or indirectly, were the owners of the enterprise prior to the distribution or exchange. Whether or not a distribution is made under section 1101 in such a manner... | |
 | Administrative law - 1959 - 1584 pages
...section 368 (a) (1) (D) ) a continuity of interest therein on the part of those persons who, directlj or Indirectly, were the owners of the enterprise prior to the reorganization. The Code recognizes as a reorganization the amalgamation (occurring in a specified way) of two corporate... | |
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