Meklēšana Attēli Maps Play YouTube Ziņas Gmail Disks Vēl »
Ieiet
Grāmatas Grāmatas
" 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... "
Legislative Calendar - 37. lappuse
autors: United States. Congress. Senate. Committee on Finance - 1939
Pilnskats - Par šo grāmatu

Cases Decided in the United States Court of Claims ... with ..., 141. sējums

United States. Court of Claims, Audrey Bernhardt - 1959 - 1028 lapas
...shall be recognized, except as hereinafter provided In this section. "(b) Exchanges solely In kind — "(5) Transfer to corporation controlled by transferor....In the case of an exchange by two or more persons I Ms paragraph shall apply only If the amount of the stock and securities received by each is substantially...
Pilnskats - Par šo grāmatu

Cases Decided in the United States Court of Claims ... with ..., 129. sējums

United States. Court of Claims, Audrey Bernhardt - 1955 - 928 lapas
...non-recognition of gain or loss 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...exchange for stock or securities in such corporation, * * * [Emphasis supplied.] In order for plaintiffs to come within this section they must show that...
Pilnskats - Par šo grāmatu

The Income Tax in Great Britain and the United States

Harrison B. Spaulding - 1927 - 336 lapas
...corporation is exchanged solely for preferred stock in the same corporation.1 (3) No gain or loss is recognized if property is transferred to a corporation...the exchange such person or persons are in control (that is, have the ownership of at least 80 % of the voting 1 See Revenue Act of 1924, Section 208....
Pilnskats - Par šo grāmatu

Columbia Law Review, 27. sējums

1927 - 1098 lapas
...case comes under Revenue Act of 1926, §203(b)4, US COMP. STAT. (Supp. Feb. 1926) §6336-l/3bb: "No gain or loss shall be recognized if property is transferred...solely in exchange for stock or securities in such a corporation, and immediately after the exchange such person or persons are in control of the corporation....
Pilnskats - Par šo grāmatu

Income Tax Procedure ...

Robert Hiester Montgomery - 1925 - 1928 lapas
...Exchange of property for securities of a controlled corporation. — LAW. Section 203 (b) .... (4) No gain or loss shall be recognized if property is transferred...person or persons are in control of the corporation; *5 but in the case of an exchange by two or more persons this paragraph shall apply only if the amount...
Pilnskats - Par šo grāmatu

Reports of the U.S. Board of Tax Appeals, 17. sējums

United States. Board of Tax Appeals - 1930 - 1554 lapas
...type of transaction referred to in section 203 (b) (4) of the Revenue Act of 1924 is that in which property is transferred to a corporation by one or...person or persons are in control of the corporation. Section 202 (c) of the Revenue Act of 1921 provides: For the purposes of this title, on an exchange...
Pilnskats - Par šo grāmatu

Reports of the U.S. Board of Tax Appeals, 29. sējums

United States. Board of Tax Appeals - 1934 - 1646 lapas
...BTA 1273 ; Katherine A. Spalding, 7 BTA 588 ; BF Saul, 4 BTA 639 : EH Nielsen Co., 26 BTA 223. 1 No gain or loss shall be recognized If property Is transferred...exchange for stock or securities In such corporation, and Imnn^diately after the exchange such person or persons are in control of the corporation ; bat in the...
Pilnskats - Par šo grāmatu

Reports of the U.S. Board of Tax Appeals, 31. sējums

United States. Board of Tax Appeals - 1935 - 1394 lapas
...section 202, shall be recognized, except as hereinafter provided in this section. ******* (b)(4) No gain or loss shall be recognized if property is transferred...corporation ; but in the case of an exchange by .two nr more persons this paragraph shall apply only if the amount of the stock and securities received...
Pilnskats - Par šo grāmatu

Reports of the U.S. Board of Tax Appeals, 35. sējums

United States. Board of Tax Appeals - 1937 - 1380 lapas
...existed in the earlier law.8 1 RECOGNITION OF GAIN OR LOSS FROM SALES AND EXCHANGES. SBC. 203. (b) (4) No gain or loss shall be recognized if property Is transferred...Immediately after the exchange such person or persons nre in control of the corporation ; but in the case of an exchange by two or more persons this paragraph...
Pilnskats - Par šo grāmatu

Reports of the U.S. Board of Tax Appeals, 38. sējums

United States. Board of Tax Appeals - 1939 - 1702 lapas
...TRANSFER TO CORPORATION CONTROLLED BY TRANSFEROR. — No gain or loss shall be recognized If property la transferred to a corporation by one or more persons...Immediately after the exchange such person or persons arc In control of the corporation ; but In the case of an exchange hy two or more persons this paragraph...
Pilnskats - Par šo grāmatu




  1. Mana bibliotēka
  2. Palīdzība
  3. Izvērstā grāmatu meklēšana
  4. Lejupielādējiet ePub
  5. Lejupielādēt PDF