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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... "
Reports of the Tax Court of the United States - Page 240
by United States. Tax Court - 1963
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Cases Decided in the United States Court of Claims, Volume 107

United States. Court of Claims - 1947
...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...
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Cases Decided in the United States Court of Claims ... with ..., Volume 129

United States. Court of Claims, Audrey Bernhardt - 1955
...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...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 287

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1933
...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...by one or more persons solely in exchange for stock Opinion of the Court. 287 US The Florida West Coast Ice Company acquired substantially all of petitioner's...
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Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - 1924 - 363 pages
...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;...
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Questions and Answers on Federal Tax Laws: Based on Revenue Act of 1924 and ...

Irving Bank-Columbia Trust Company - 1925 - 143 pages
...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...
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Income Tax Accounting

John F. Sherwood - 1925 - 205 pages
...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...
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Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ...

Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 549 pages
...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...
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Report of the Joint Committee on Internal Revenue Taxation

United States. Congress. Joint Committee on Internal Revenue Taxation - 1927
...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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Wisconsin Session Laws

Wisconsin - 1927
...stock or securities in another corporation a party to the reorganization. 3. No gain or loss shall be recognized if property is transferred to a corporation...by one or more persons solely in exchange for stock in such corporation, and immediately after the exchange such person or persons are in control of the...
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Comparison of the Revenue Acts of 1926 and 1928: With Index

United States - 1928 - 247 pages
...the reorganization. (5) TRANSFER TO CORPORATION CON•TROLLED 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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