CODIFICATION OF INTERNAL REVENUE LAWS AMENDMENTS OF JUNE 22, 1938 (C. 575, 52 Stat. 883, et seq.) (U. S. 0., Title 11, sec. 501 et seq.) "CHAPTER X-CORPORATE REORGANIZATIONS ATIOLM I---CONSTRUCTION SEa 101. The provisions of this chapter shall apply exclusively to proceedings under this chapter. SEO. 102. The provisions of chapters I to VII, inclusive, of this Act shall, insofar as they are not inconsistent or in conflict with the provisions of this chapter, apply in proceedings under this chapter: Provided, however, That section 23, subdivisions h and n of section 57, section 64, and subdivision f of section 70, shall not apply in such proceedings unless an order shall be entered directing that bankruptcy be proceeded with pursuant to the provisions of chapters I to VII, inclusive. For the purposes of such application, provisions relating to "bankrupts" shall be deemed to relate also to "debtors," and "bankruptcy pro- ceedings" or "proceedings in bankruptcy" shall be deemed to include proceedings under this chapter. For the purposes of such application the date of the filing of the petition in bankruptcy shall be taken to be the date of the filing of an original petition under section 128 of this Act, and the date of adjudication shall be taken to be the date of approval of a petition filed under section 127 or 128 of this Act except where an adjudication had previously been entered. AMICLE II--DEFINITIONS SEC. 106 . For the purposes of this chapter, unless inconsistent with the context- (1) "claims" shall include all claims of whatever character against a debtor or its property, except stock, whether or not such claims are provable under section 63 of this Act and whether secured or unsecured, liquidated or unliqui- dated, fixed or contingent; (2) "commission" shall mean any commission or public authority created by any law of the United States or of any State, having regulatory jurisdiction over a public-utility corporation; (3) "corporation" shall mean a corporation, as defined in this Act, which could be adjudged a bankrupt under this Act, and any railroad corporation excepting a railroad corporation authorized to file a petition under section 77 of this Act; (4) "creditor" shall mean the holder of any claim; (5) "debtor" shall mean a corporation by or against which a petition has been filed under this chapter; (6) "debts" shall include all claims; (7) "executory contracts" shall include unexpired leases of real property; (8) "indenture trustee" shall mean a trustee under a mortgage, deed of trust, or indenture, pursuant to which there are securities outstanding, other than voting-trust certificates, constituting claims against a debtor or claims secured by a lien upon any of its property; (9) "petition" shall mean a petition filed under this chapter by a debtor, credi- tors, or indenture trustee proposing that a plan of reorganization be effected; (10) "plan" shall mean a plan of reorganization proposed in a proceeding under this chapter; (11) "securities" shall include notes, bonds, and other evidences of indebted- ness, either secured or unsecured, and stock; (12) "stock" shall include membership, shares, and similar interests In a debtor, certificates and other evidences of such membership, shares or interests, and voting-trust certificates; (13) "subsidiary" shall mean a corporation substantially all of whose prop- erties are operated under lease or operating agreement, or the majority of whose stock having power to vote for the election of directors, trustees, or other similar controlling bodies is owned, directly or indirectly, through an intervening corpora- tion or other medium, by another parent corporation, a petition by or against which has been approved. SEC. 107. Creditors or stockholders or any class thereof shall be deemed to be "affected" by a plan only if their or its interest shall be materially and adversely affected thereby. In the event of controversy, the court shall after hearing upon notice summarily determine whether any creditor or stockholder or class is so affected. ABrIcLE rm-lIUtSDIOTION AND POWERS OF COIUT Se 111. Where not inconsistent with the provisions of this chapter, the court in which a petition is filed shall, for the purposes of this chapter, have exclusive jurisdiction of the debtor and its property, wherever located.