mere change in identity, form, or place of organization
Defined in 1 dictionary — Case Law
Definitions from Case Law
From 315 U.S. 194 - Helvering v. Southwest Consolidated Corp. · 1942Most cited · 446 citing opinions
A transaction which shifts the ownership of the proprietary interest in a corporation is hardly 'a mere change in identity, form, or place of organization' within the meaning of clause (E).