| United States. Court of Claims - 1944 - 960 lapas
...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." Under these sections plaintiffs can add to the period plaintiff SH Berch had held... | |
| United States. Internal Revenue Service - 1924 - 396 lapas
...loss, but also of other property or money, then no loss from the exchange shall be recognized. (g) The distribution, in pursuance of a plan of reorganization,...behalf of a corporation a party to the reorganization, of its stock or securities or stock or securities in a corporation a party to the reorganization, shall... | |
| John F. Sherwood - 1925 - 206 lapas
...loss, but also of other property or money, then no loss from the exchange shall be recognized. (g) The distribution, in pursuance of a plan of reorganization,...behalf of a corporation a party to the reorganization, of its stock or securities or stock or securities in a corporation a party to the reorganization, shall... | |
| Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 lapas
...also of other property or money, then no loss from the exchange shall be recognized. SEC. 203. (g) The distribution, in pursuance of a plan of reorganization,...behalf of a corporation a party to the reorganization, of its stock or securities or stock or securities in a corporation a party to the reorganization, shall... | |
| Irving Bank-Columbia Trust Company - 1925 - 152 lapas
...pursuance of a plan of reorganization, to a shareholder in a corporation a 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,... | |
| Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 lapas
...loss, but also of other property or money, then no loss from the exchange shall be recognized. (g) The distribution, in pursuance of a plan of reorganization,...behalf of a corporation a party to the reorganization, of i£s stock or securities or stock or securities in a corporation a party to the reorganization,... | |
| 1926 - 552 lapas
...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." The Revenue Acts of 19189 and 192110 contain similar provisions except that under... | |
| Eric Louis Kohler - 1927 - 618 lapas
...loss, but also of other property or money, then no loss from the exchange shall be recognized. (g) The distribution, in pursuance of a plan of reorganization,...behalf of a corporation a party to the reorganization, of its stock or securities or stock or securities in a corporation a party to the reorganization, shall... | |
| Harrison B. Spaulding - 1927 - 336 lapas
...loss, but also of other property or money, then no loss from the exchange shall be recognized. (g) The distribution, in pursuance of a plan of reorganization,...behalf of a corporation a party to the reorganization, of its stock or securities or stock or securities in a corporation a party to the reorganization, shall... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 lapas
...receipt of such stock or securities shall be recognized. (h) Same Effect on future distributions. The distribution, in pursuance of a plan of reorganization,...behalf of a corporation a party to the reorganization, of its stock or securities or stock or securities in a corporation a party to the reorganization, shall... | |
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