No gain or loss shall be recognized if property is transferred to a corporation by one or more persons solely in exchange for stock or securities in such corporation, and immediately after the exchange such person or persons are in control of the corporation... Reports of the Tax Court of the United States - 234. lappuseautors: United States. Tax Court - 1963Pilnskats - Par šo grāmatu
| United States. Court of Claims - 1947 - 806 lapas
...thinks it is governed by section 203 (b) (4) . Section 203 (b) (4) provides: No gain or loss shall be recognized if property is transferred to a corporation...corporation ; but in the case of an exchange by two or more persons this paragraph shall apply only if the amount of the stock and securities received by each... | |
| United States. Court of Claims, Audrey Bernhardt - 1955 - 928 lapas
...under section 112 (b) (5) of the Revenue Act of 1928. This section provides : No gain or loss shall be recognized if property is transferred to a corporation...exchange for stock or securities in such corporation, * * * [Emphasis supplied.] In order for plaintiffs to come within this section they must show that... | |
| United States. Internal Revenue Service - 1924 - 396 lapas
...stock or securities iu another corporation a party to the reorganization. (4) No gain or loss shall be recognized if property is transferred to a corporation...persons solely in exchange for stock or securities in Buch corporation, and immediately after the exchange such person or persons are in control of the corporation;... | |
| Irving Bank-Columbia Trust Company - 1925 - 152 lapas
...stock or securities in another corporation a party to the reorganization. (4) No gain or loss shall be recognized if property is transferred to a corporation...corporation; but in the case of an exchange by two or more persons this paragraph shall apply only if the amount of the stock and securities received by each... | |
| John F. Sherwood - 1925 - 206 lapas
...stock or securities in another corporation a party to the reorganization. (4) No gain or loss shall be recognized if property is transferred to a corporation...corporation ; but in the case of an exchange by two or more persons this paragraph shall apply only if the amount of the stock and securities received by each... | |
| Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 lapas
...stock or securities in another corporation a party to the reorganization. (4) No gain or loss shall be recognized if property is transferred to a corporation...corporation ; but in the case of an exchange by two or more persons this paragraph shall apply only if the amount of the stock and securities received by each... | |
| Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 lapas
...corporation. (c) If property, real, personal, or mixed, is transferred to a corporation ( 1 ) by one person solely in exchange for stock or securities in such...corporation, and immediately after the exchange such person is in control of the corporation, or (2) by two or more persons, solely in exchange for stock or securities... | |
| Eric Louis Kohler - 1927 - 618 lapas
...stock or securities in another corporation a party to the reorganization. (4) No gain or loss shall be recognized if property is transferred to a corporation...corporation; but in the case of an exchange by two or more persons this paragraph shall apply only if the amount of the stock and securities received by each... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 lapas
...reorganization. (5) TRANSFER TO CORPORATION CONTROLLED BY TRANSFEROR. — No gain or loss shall be recognized if property is transferred to a corporation...corporation; but in the case of an exchange by two or more persons this paragraph shall apply only if the amount of the stock and securities received by each... | |
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