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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 750
by United States. Tax Court - 1955
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Cases Decided in the United States Court of Claims, Volume 107

United States. Court of Claims - 1947
...more persons solely in exchange for stock or securities in such corporation, and immediately after the exchange such person or persons are in control...his interest in the property prior to the exchange. The taxpayer says that his receipt of the stock was not a tax-free transaction because the stock of...
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Cases Decided in the United States Court of Claims ... with ..., Volume 129

United States. Court of Claims, Audrey Bernhardt - 1955
...more persons solely in exchange for stock or securities in such corporation, and immediately after the exchange such person or persons are in control...If the amount of the stock and securities received 129 C. CK Opinion of the Court 112 (b) (5) of that Act; that having satisfied the requirements of section...
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Cases Decided in the United States Court of Claims ... with ..., Volume 141

United States. Court of Claims, Audrey Bernhardt - 1959
...more persons solely In exchange for stock or securities in such corporation, and Immediately after the exchange such person or persons are In control...In the case of an exchange by two or more persons I Ms paragraph shall apply only If the amount of the stock and securities received by each is substantially...
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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
...more persons solely in exchange for stock or securities in Buch corporation, and immediately after the exchange such person or persons are in control...his interest in the property prior to the exchange. (5) If property (as a result of its destruction in whole or in part, theft or seizure, or an exercise...
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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
...more persons solely in exchange for stock or securities in such corporation, and immediately after the exchange such person or persons are in control...his interest in the property prior to the exchange. (5) If property (as a result of its destruction in whole or in part, theft or seizure, or an exercise...
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Income Tax Accounting

John F. Sherwood - 1925 - 205 pages
...more persons solely in exchange for stock or securities in such corporation, and immediately after the exchange such person or persons are in control...his interest in the property prior to the exchange. into property similar or related in service or use to the property so converted, or into money which...
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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
...more persons solely In exchange for stock or securities in such corporation, and immediately after the exchange such person or persons are in control...his interest in the property prior to the exchange. (5) If property (as a result of its destruction in whole or in part, theft or seizure, or an exercise...
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Wisconsin Session Laws

Wisconsin - 1927
...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 corporation; but incase of an exchange by two or more persons this paragraph shall apply only if the amount of the stock...
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The Laws of Wisconsin

Wisconsin - 1927
...reorganization, solely for stock or securities in another corporation a party to the reorganisation. stantially in proportion to his interest in the property prior to the exchange. 4. If there is distributed, in pursuance of a plan of reorganization, to a stockholder in a corporation...
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Comparison of the Revenue Acts of 1926 and 1928: With Index

United States - 1928 - 247 pages
...more persons solely in exchange for stock or securities in such corporation, and immediately after the exchange :such person or persons are in control...his interest in the property prior to the exchange. section 202, shall be recognized, except as hereinafter provided in this section. (b) (1) No gain or...
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