Q.What is the citation for the case?
George v. Commissioner of Internal Revenue, 26 T.C 396 (T.C 1956)
Q.What is the title of the paragraph where George is annotated?
Corporate Reorganizations: Substantially All the Property: Equity, but not shares, transferred
Q.What code section is related to the George case?
1939 Code Sec 112(g)(1)(C)
Q.A Revenue ruling cites the George case. What is the citation and title? How does the Revenue Ruling evaluate the George case?
Rev. Rul.78-47, 1978-1 CB 113, Section 368.-Definitions Relating to Corporate Reorganizations. The George case was evaluated favorly as something to base the definition of “substantially all” assets off of.
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