What follows is an opinion from the Supreme Court of the United States. Your task is to identify the federal agency involved in the administrative action that occurred prior to the onset of litigation. If the administrative action occurred in a state agency, respond "State Agency". Do not code the name of the state. The administrative activity may involve an administrative official as well as that of an agency. If two federal agencies are mentioned, consider the one whose action more directly bears on the dispute;otherwise the agency that acted more recently. If a state and federal agency are mentioned, consider the federal agency. Pay particular attention to the material which appears in the summary of the case preceding the Court's opinion and, if necessary, those portions of the prevailing opinion headed by a I or II. Action by an agency official is considered to be administrative action except when such an official acts to enforce criminal law. If an agency or agency official "denies" a "request" that action be taken, such denials are considered agency action. Exclude: a "challenge" to an unapplied agency rule, regulation, etc.; a request for an injunction or a declaratory judgment against agency action which, though anticipated, has not yet occurred; a mere request for an agency to take action when there is no evidence that the agency did so; agency or official action to enforce criminal law; the hiring and firing of political appointees or the procedures whereby public officials are appointed to office; attorney general preclearance actions pertaining to voting; filing fees or nominating petitions required for access to the ballot; actions of courts martial; land condemnation suits and quiet title actions instituted in a court; and federally funded private nonprofit organizations.

Opinion:
TURNBOW et ux. v. COMMISSIONER OF INTERNAL REVENUE.
No. 60.
Argued November 15-16, 1961.
Decided December 18, 1961.
Francis N. Marshall argued the cause for petitioners. With him on the briefs were Francis R. Kirkham and Harry R. Horrow.
Wayne G. Barnett argued the cause for respondent. With him on the briefs were Solicitor General Cox, Assistant Attorney General Oberdorfer, Harry Baum, A. F. Prescott and Arthur I. Gould:
Mr. Justice Whittaker
delivered the opinion of the Court.
This case involves and turns on the proper interpretation and interaction of §§ 112 (g)(1)(B), 112 (b)(3) and 112 (c) (1) of the Internal Revenue Code of 1939. Specifically the question presented is whether, in the absence of a “reorganization,” as that term is defined in § 112 (g)(1)(B) and used in § 112 (b)(3), the gain on an exchange of stock for stock plus cash is to be recognized in full, or, because of the provisions of § 112 (c) (1), is to be recognized only to the extent of the cash.
The facts are simple and undisputed. Petitioner owned all of the 5,000 shares of outstanding stock of International Dairy Supply Company (“International”), a Nevada corporation. In 1952, petitioner transferred all of the International stock to Foremost Dairies, Inc. (“Foremost"), a New York corporation, in exchange for 82,375 shares (a minor percentage) of Foremost’s common (voting) stock of the fair market value of $15 per share or $1,235,625 plus cash in the amount of $3,000,000. Petitioner’s basis in the International stock was $50,000, and his expenses in connection with the transfer were $21,933.06. Petitioner therefore received for his International stock property and money of a value exceeding his basis and expenses by $4,163,691.94.
In his income tax return for 1952, petitioner treated his gain as recognizable only to the extent of the cash he received. The Commissioner concluded that the whole of the gain was recognizable and accordingly proposed a deficiency. On the taxpayer’s petition for redetermination, the Tax Court, following its earlier decision in Bonham v. Commissioner, 33 B. T. A. 1100, 1104, and the opinion of the Seventh Circuit in Howard v. Commissioner of Internal Revenue, 238 F. 2d 943, 948, held that the gain was recognizable only to the extent of the cash. 32 T. C. 646. On the Commissioner's appeal, the Ninth Circuit disagreed with the Tax Court and with the Seventh Circuit’s decision in the Howard case, supra, and reversed. 286 F. 2d 669. To resolve this conflict, on a matter of importance to the proper interpretation and uniform application of the Internal Revenue laws, we granted certiorari. 366 U. S. 923.
Because of the arbitrary and technical character, and of the somewhat “hodgepodge” form, of the statutes involved, the interpretation problem presented is highly complicated; and although both parties rely upon the “plain words” of these statutes, they arrive at diametrically opposed conclusions. That plausible arguments can be and have been made in support of each conclusion must be admitted; and, as might be expected, they have hardly lightened our inescapable burden of decision.
The starting point of our analysis must be the “General rule” stated in § 112 (a). It provides:
“General rule. Upon the sale or exchange of property the entire amount of the gain or loss . . . shall be recognized, except as hereinafter provided in this section.”
Various exceptions, dealing with exchanges solely in kind, are stated in subsections (b)(1) through (b)(6). The exception claimed to be relevant here is contained in subsection (b)(3). It provides:
“Stock for stock on reorganization. No gain or loss shall be recognized if stock or securities in a corporation a party to a reorganization are, in pursuance of the plan of reorganization, exchanged solely for stock or securities in such corporation or in another corporation a party to the reorganization.”
By definition, contained in § 112 (g)(1)(B), the term “reorganization” means “the acquisition by one corporation, in exchange solely for all or a part of its voting stock, of at least 80 per centum of the . . . stock of another corporation.” (Emphasis added.) This type of reorganization is commonly called a “(B) reorganization.”
There is no dispute between the parties about the fact that the transaction involved was not a “reorganization,” as defined in § 112 (g)(1)(B), because “the acquisition by” Foremost was not “in exchange solely for . . . its voting stock,” but was partly for such stock and partly for cash. Helvering v. Southwest Consolidated Corp., 315 U. S. 194. Nor is there any dispute that the transaction was not actually within the terms of § 112 (b) (3), because the exchange was not of “stock ... in ... a party to a reorganization,” “in pursuance of [a] plan of reorganization,” nor “for stock ... in another corporation [which was] a party to the reorganization.”
But petitioner contends that § 112 (c)(1) authorizes the indulging of assumptions, contrary to the actual facts, hypothetically to supply the missing elements that are necessary to make the exchange a “reorganization,” as defined in § 112 (g)(1)(B) and as used in § 112 (b)(3), and the case turns on whether that is so. Section 112 (c)(1) provides:
“Gains from exchanges not solely in kind. (1) If an exchange would be within the provisions of subsection (b)(1), (2), (3), or (5), or within the provisions of subsection (1), of this section if it were not for the fact that the property received in exchange consists not only of property permitted by such paragraph or by subsection (1) to be received without the recognition of gain, but also of other property or money, then the gain, if any, to the recipient shall be recognized, but in an amount not in excess of the sum of such money and the fair market value of such other property.”
Centering upon this section, and upon the Seventh Circuit’s interpretation of it in the Howard case, supra, petitioner argues that “if it were not for the fact that the property [he] received in [the] exchange” consisted not only of voting stock — “property permitted [by §112 (b)(3)] to be received [if in a corporation which is a party to a reorganization] without the recognition of gain” — but also of cash, the exchange would have been a “reorganization,” as defined in § 112 (g)(1)(B), because, in that case, “the acquisition by” Foremost would have been “in exchange solely for ... its voting stock”; and the exchange also would have been within the terms of § 112 (b) (3) because, in that case, the exchange would have been of “stock ... in ... a party to a reorganization,” “in pursuance of [a] plan of reorganization,” and “for stock ... in another corporation [which was] a party to the reorganization.” Petitioner then argues that inasmuch as his transaction would have been a “reorganization,” as defined in § 112 (g) (1) (B) and used in §112 (b)(3), and hence “would [have been] within the provisions of subsection (b) . . . (3),” “if it were not for the fact that the property [he] received” consisted “not only of” voting stock “but also of . . . money,” §112 (c)(1) authorizes the assumption, as respects the Foremost stock he received, that the exchange was a “reorganization,” as defined in § 112 (g) (1) (B) and used in § 112 (b)(3), and hence precludes recognition of his gain “in excess of the . . . money” he received.
But we cannot agree that § 112 (c)(1) authorizes the assumption, contrary to the actual facts, of a “reorganization,” as defined in § 112 (g)(1)(B) and used in §112 (b)(3). To indulge such an assumption would actually be to permit the negation of Congress’ carefully composed definition and use of “reorganization” in those subsections, and to permit nonrecognition of gains on what are, in reality, only sales, the full gain from which is immediately recognized and taxed under the general rule of § 112 (a). To the contrary, we think that an actual “reorganization,” as defined in §112 (g)(1) and used in § 112 (b) (3), must exist before § 112 (c) (1) can apply thereto. We are also agreed that § 112 (c) (1) can apply only if the exchange actually consists both of “property permitted by [subsection (b)(1), (2), (3), or (5), or subsection (1) of § 112] ... to be received without the recognition of gain” and “other property or money.” And we think it is clear that the “property permitted by [§ 112 (b)(3)] ... to be received without the recognition of gain” is “stock or securities in ... a party to a reorganization,” “in pursuance of [a] plan of reorganization,” and “for stock ... in such corporation or in another corporation [which is] a party to the reorganization.” Since, as is admitted, none of the property involved in this exchange actually met that description, none of it was “property permitted by [§ 112 (b) (3)] . . . to be received without the recognition of gain,” and therefore § 112 (c) (1) does not apply to postpone recognition of petitioner’s gain from the Foremost stock.
This, of course, is not to say that § 112 (c) (1) is without purpose or function. It is to say only that it does not apply unless some part, at least, of the property exchanged actually meets the particular description contained in the applicable section or subsection of the Code. But, inasmuch as § 112 (g) (1) (B) defines “reorganization” to mean “the acquisition by one corporation, in exchange solely for all or a part of its voting stock, of at least 80 per centum of the . . . stock of another corporation,” an exchange of stock and cash — approximately 30 per centum in stock and 70 per centum in cash — for “at least 80 per centum of the . . . stock of another corporation” cannot be a “reorganization,” as defined in § 112 (g)(1)(B), nor hence of “stock ... in ... a party to a reorganization” as required by § 112 (b) (3), and thus § 112 (c) (1) cannot be applicable to petitioner’s transaction. That holding determines this case and is all we decide.
Collaterally, petitioner argues that tax “loopholes” will be opened under other sections of the Code unless his interpretation is adopted. The Commissioner answers that “loopholes” will be opened under the sections involved and other sections only if petitioner’s interpretation is adopted. Inasmuch as what we have, said decides the case, we have no need or occasion to follow the parties into, or to decide, collateral questions.
Affirmed.
Me. Justice Harlan concurs in the result.
Unless otherwise stated, all references to Code sections are to the Internal Revenue Code of 1939 (26 U. S. C., 1952 ed.).
Grover D. Turnbow will be referred to as though he were the sole petitioner, his wife being a party only because a joint return was filed.
The Tax Court concluded “that but for the cash received by-petitioner . . . the exchange would have met the ‘solely’ requirement of section 112(g)(1)(B) and fallen within section 112(b)(3). Howard v. Commissioner, supra at 948. Therefore, under section 112 (c) (1) the gain to petitioner may not be recognized in an amount in excess of [the cash received].” 32 T. C., at 652-653.
In the Howard case, supra, the acquiring corporation obtained 80.19% of the stock of the acquired corporation by transferring to the holders, including petitioners, a part of its voting stock in exchange for their stock in the acquired corporation, and acquired the remaining 19.81% of the acquired corporation’s stock from other holders for an agreed price in cash. As stated, petitioners received only stock and no cash. The Commissioner determined that the gain realized by petitioners on their exchange solely of stock for stock should be recognized under the general rule of § 112 (a) of the Code. The Seventh Circuit, following this Court’s decision in Helvering v. Southwest Consolidated Corp., 315 U. S. 194, held “that because of the cash payment, the transaction in question fails to meet the 'solely’ requirement of § 112 (g) (1) (B) of the 1939 Code. Hence it does not fall within the ambit of § 112 (b) (3).” 238 F. 2d, at 947. But, turning to and relying on § 112 (c) (1), it also held that “but for the cash received [by others than petitioners] in exchange for 19.81% of the common stock of Binkley, the transaction would have met the ‘solely’ requirement of § 112 (g)(1)(B) and fallen within the scope of § 112 (b) (3). To the extent that ‘boot’ was received, gain would be recognized under our interpretation of the application of §112 (c)(1). However, no cash was received by the taxpayers in question, and as a consequence thereof, no gain at the time of the transaction ever arose.” 238 F. 2d, at 948.
The various exceptions, respecting exchanges solely in kind, contemplated by § 112 (b), are the following:
§112 (b)(1): The exchange of tangible property, held for productive use or investment, “solely” for property “of a like kind.”
§ 112 (b) (2): The exchange of stock “solely” for stock in the same corporation.
§ 112 (b) (3): The exchange of stock in a party to a “reorganization,” as defined in § 112 (g) (1), “solely” for stock or securities in the same corporation or in another corporation which is a party to the reorganization.
§ 112 (b) (4): The exchange by a corporation, a party to a reorganization, of “property,” in pursuance of the plan of reorganization, “solely” for stock or securities in another corporation which is a party to the reorganization.
§ 112 (b) (5): The transfer of property to a controlled corporation in exchange "solely” for stock or securities of that corporation.
§ 112 (b) (6): The receipt by a corporation of property in complete liquidation of another corporation.
See also § 112 (1) which provides a similar exception in respect to: The exchange of stock or securities “solely” for stock or securities of a successor corporation pursuant to a court-approved plan in debtor or insolvency proceedings.
Section 112 (g)(1) provides:
“(g) Definition of reorganization. As used in this section ... —
“(1) The term 'reorganization’ means (A) a statutory merger or consolidation, or (B) the acquisition by one corporation, in exchange solely for all or a part of its voting stock, of at least 80 per centum of the voting stock and at least 80 per centum of the total number of shares of all other classes of stock of another corporation, or (C) the acquisition by one corporation, in exchange solely for all or a part of its voting stock, of substantially all the 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 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 corporation if immediately after the transfer the transferor or its shareholders or both are in control of the corporation to which the assets are transferred, or (E) a recapitalization, or (F) a mere change in identity, form, or place of organization, however effected.”
See note 4.
The legislative history, much of which is set forth in the opinion of the Court of Appeals, though tending to support our decision, is inconclusive, and no more can fairly be said of the Commissioner’s Regulations. See Treas. Reg. 118, §§ 39.112 (c)-1 (e), 39.112 (g)—4, 39.112 (g)-1 (c).

Question: What is the agency involved in the administrative action?

Choices:
Army and Air Force Exchange Service
Atomic Energy Commission
Secretary or administrative unit or personnel of the U.S. Air Force
Department or Secretary of Agriculture
Alien Property Custodian
Secretary or administrative unit or personnel of the U.S. Army
Board of Immigration Appeals
Bureau of Indian Affairs
Bureau of Prisons
Bonneville Power Administration
Benefits Review Board
Civil Aeronautics Board
Bureau of the Census
Central Intelligence Agency
Commodity Futures Trading Commission
Department or Secretary of Commerce
Comptroller of Currency
Consumer Product Safety Commission
Civil Rights Commission
Civil Service Commission, U.S.
Customs Service or Commissioner or Collector of Customs
Defense Base Closure and REalignment Commission
Drug Enforcement Agency
Department or Secretary of Defense (and Department or Secretary of War)
Department or Secretary of Energy
Department or Secretary of the Interior
Department of Justice or Attorney General
Department or Secretary of State
Department or Secretary of Transportation
Department or Secretary of Education
U.S. Employees' Compensation Commission, or Commissioner
Equal Employment Opportunity Commission
Environmental Protection Agency or Administrator
Federal Aviation Agency or Administration
Federal Bureau of Investigation or Director
Federal Bureau of Prisons
Farm Credit Administration
Federal Communications Commission (including a predecessor, Federal Radio Commission)
Federal Credit Union Administration
Food and Drug Administration
Federal Deposit Insurance Corporation
Federal Energy Administration
Federal Election Commission
Federal Energy Regulatory Commission
Federal Housing Administration
Federal Home Loan Bank Board
Federal Labor Relations Authority
Federal Maritime Board
Federal Maritime Commission
Farmers Home Administration
Federal Parole Board
Federal Power Commission
Federal Railroad Administration
Federal Reserve Board of Governors
Federal Reserve System
Federal Savings and Loan Insurance Corporation
Federal Trade Commission
Federal Works Administration, or Administrator
General Accounting Office
Comptroller General
General Services Administration
Department or Secretary of Health, Education and Welfare
Department or Secretary of Health and Human Services
Department or Secretary of Housing and Urban Development
Administrative agency established under an interstate compact (except for the MTC)
Interstate Commerce Commission
Indian Claims Commission
Immigration and Naturalization Service, or Director of, or District Director of, or Immigration and Naturalization Enforcement
Internal Revenue Service, Collector, Commissioner, or District Director of
Information Security Oversight Office
Department or Secretary of Labor
Loyalty Review Board
Legal Services Corporation
Merit Systems Protection Board
Multistate Tax Commission
National Aeronautics and Space Administration
Secretary or administrative unit or personnel of the U.S. Navy
National Credit Union Administration
National Endowment for the Arts
National Enforcement Commission
National Highway Traffic Safety Administration
National Labor Relations Board, or regional office or officer
National Mediation Board
National Railroad Adjustment Board
Nuclear Regulatory Commission
National Security Agency
Office of Economic Opportunity
Office of Management and Budget
Office of Price Administration, or Price Administrator
Office of Personnel Management
Occupational Safety and Health Administration
Occupational Safety and Health Review Commission
Office of Workers' Compensation Programs
Patent Office, or Commissioner of, or Board of Appeals of
Pay Board (established under the Economic Stabilization Act of 1970)
Pension Benefit Guaranty Corporation
U.S. Public Health Service
Postal Rate Commission
Provider Reimbursement Review Board
Renegotiation Board
Railroad Adjustment Board
Railroad Retirement Board
Subversive Activities Control Board
Small Business Administration
Securities and Exchange Commission
Social Security Administration or Commissioner
Selective Service System
Department or Secretary of the Treasury
Tennessee Valley Authority
United States Forest Service
United States Parole Commission
Postal Service and Post Office, or Postmaster General, or Postmaster
United States Sentencing Commission
Veterans' Administration or Board of Veterans' Appeals
War Production Board
Wage Stabilization Board
State Agency
Unidentifiable
Office of Thrift Supervision
Department of Homeland Security
Board of General Appraisers
Board of Tax Appeals
General Land Office or Commissioners
NO Admin Action
Processing Tax Board of Review

Answer: 68