 | United States. Court of Claims, Audrey Bernhardt - 1955 - 928 lapas
...the Revenue Act of 1928. This section provides : No gain or loss shall be recognized if property is transferred to a corporation by one or more persons...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
...another corporation a party to the reorganization. (4) 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 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
...another corporation a party to the reorganization. (4) No gain or loss shall be recognized if property is transferred to a corporation by one or more persons...the exchange such person or persons are in control of the corporation; but in the case of an exchange by two or more persons this paragraph shall apply... | |
 | John F. Sherwood - 1925 - 206 lapas
...another corporation a party to the reorganization. (4) No gain or loss shall be recognized if property is transferred to a corporation by one or more persons...the exchange such person or persons are in control of the corporation ; but in the case of an exchange by two or more persons this paragraph shall apply... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 lapas
...another corporation a party to the reorganization. (4) No gain or loss shall be recognized if property is transferred to a corporation by one or more persons...the exchange such person or persons are in control of the corporation ; but in the case of an exchange by two or more persons this paragraph shall apply... | |
 | 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... | |
 | Harrison B. Spaulding - 1927 - 336 lapas
...another corporation a party to the reorganization. (4) No gain or loss shall be recognized if property is transferred to a corporation by one or more persons...the exchange such person or persons are in control of the corporation ; but in the case of an exchange by two or more persons this paragraph shall apply... | |
 | Eric Louis Kohler - 1927 - 618 lapas
...another corporation a party to the reorganization. (4) No gain or loss shall be recognized if property is transferred to a corporation by one or more persons...the exchange such person or persons are in control of the corporation; but in the case of an exchange by two or more persons this paragraph shall apply... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 lapas
...TRANSFER TO CORPORATION CONTROLLED BY TRANSFEROR. — No gain or loss shall be recognized if property is transferred to a corporation by one or more persons...the exchange such person or persons are in control of the corporation; but in the case of an exchange by two or more persons this paragraph shall apply... | |
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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... 
