 | United States. Internal Revenue Service - 1924 - 396 lapas
...reorganization, without the surrender by such shareholder of stock or securities in such a corporation, no gain to the distributee from the receipt of such stock or securities shall be recognized. (d) (1) If an exchange would be within the provisions of paragraph (1), (2), or... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 lapas
...reorganization, without the surrender by such shareholder of stock or securities in such a corporation, no gain to the distributee from the receipt of such stock or securities shall be recognized. treated as taking the place of a like proportion of the property converted ; (3)... | |
 | John F. Sherwood - 1925 - 206 lapas
...reorganization, without the surrender by such shareholder of stock or securities in such a corporation, no gain to the distributee from the receipt of such stock or securities shall be recognized. (d) (1) If an exchange would be within the provisions of paragraph (1), (2), or... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 lapas
...reorganization, without the surrender by such shareholder of stock or securities in such a corporation, no gain to the distributee from the receipt of such stock or securities shall be recognized. (d) (1) If an exchange would be within the provisions of paragraph (1), (2), or... | |
 | Wisconsin - 1927 - 1052 lapas
...reorganization, without the surrender by such shareholder of stock or securities in such a corporation, no gain to the distributee from the receipt of such stock or securities shall be recognized. 5. The distribution, in pursuance of a plan of reorganization, by a corporation... | |
 | Eric Louis Kohler - 1927 - 618 lapas
...reorganization, without the surrender by such shareholder of stock or securities in such a corporation, no gain to the distributee from the receipt of such stock or securities shall be recognized. (d) (1) If an exchange would be within the provisions of paragraph (1), (2), or... | |
 | Wisconsin - 1927 - 1062 lapas
...reorganisation, without the surrender J)y such shareholder of stock or securities in such a corporation, no gain to the distributee from the receipt of such stock or securities shall be recognized. 5. The distribution, in pursuance of a plan of reorganization, by a corporation... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 lapas
...reorganization, without the surrender by such shareholder of stock or securities in such a corporation, no gain to the distributee from the receipt of such stock or securities shall be recognized. (h) Same — Effect on future distributions. — The distribution, in pursuance... | |
 | Harrison B. Spaulding - 1927 - 336 lapas
...reorganization, without the surrender by such shareholder of stock or securities in such a corporation, no gain to the distributee from the receipt of such stock or securities shall be recognized. (d) (1) If an exchange would be within the provisions of paragraph (1), (2), or... | |
 | United States - 1928 - 268 lapas
...reorganization, without the surrender by such shareholder of stock or securities in such a corporation, no gain to the distributee from the receipt of such stock or securities shall be recognized. (h) Same — effect on future distributions. — The distribution, in pursuance... | |
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... party to the reorganization, stock or securities in such corporation or in another corporation a party to the reorganization, without the surrender by such shareholder of stock or securities in such a corporation, no gain to the distributee from the... 
