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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 191
by United States. Tax Court - 1947
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Cases Decided in the United States Court of Claims ... with ..., Volume 129

United States. Court of Claims, Audrey Bernhardt - 1955 - 928 pages
...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...
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Cases Decided in the Court of Claims of the United States, Volume 72

United States. Court of Claims - 1932 - 800 pages
...upon the constitutionality of section 204 (a) (8) of the revenue act of 1924, which provides that no gain or loss shall be recognized, if property is transferred to a corporation, in exchange for stock or securities in «uch corporation, and immediately after the exchange the transferor...
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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 - 774 pages
...reorganization, solely for stock or securities in another corporation a party to the reorganization. (4) No gain or loss shall be recognized if property is transferred...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 - 396 pages
...reorganization, solely for stock or securities iu another corporation a party to the reorganization. (4) No gain or loss shall be recognized if property is transferred...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 - 152 pages
...reorganization, solely for stock or securities in another corporation a party to the reorganization. (4) No gain or loss shall be recognized if property is transferred...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 only if the amount...
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Income Tax Accounting

John F. Sherwood - 1925 - 206 pages
...reorganization, solely for stock or securities in another corporation a party to the reorganization. (4) No gain or loss shall be recognized if property is transferred...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 only if the amount...
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Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ...

Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...of 1918. solely for stock or securities in another corporation a party to the reorganization. (4) No gain or loss shall be recognized if property is transferred...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 only if the amount...
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Cases on Federal Taxation, Volume 1

Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...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...
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Report of the Joint Committee on Internal Revenue Taxation, Volumes 1-3

United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...corporation a party to the reorganization. (5) TRANSFER TO CORPORATION CONTROLLED BY TRANSFEROR. — No gain or loss shall be recognized if property is transferred...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 only if the amount...
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Federal Income Taxes, 1927

Eric Louis Kohler - 1927 - 618 pages
...reorganization, solely for stock or securities in another corporation a party to the reorganization. (4) No gain or loss shall be recognized if property is transferred...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 only if the amount...
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