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" No gain or loss shall be recognized if stock or securities in a 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... "
Reports of the Tax Court of the United States - Page 942
by United States. Tax Court - 1955
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Cases Decided in the United States Court of Claims ... with ..., Volume 129

United States. Court of Claims, Audrey Bernhardt - 1955
...was absolutely worthless at the time of the alleged reorganization. Section 112 (b) (3) provides : No gain or loss shall be recognized if stock or securities...corporation or in another corporation a party to the reorganization. [Emphasis supplied.] It is our opinion that the term "exchange" in this context, connotes...
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Cases Decided in the United States Court of Claims, Volume 101

United States. Court of Claims - 1944
...203. Subdivision (b) (2) of section 203, on which plaintiffs rely, deals with a case where "stock or securities in a corporation a party to a reorganization...corporation or in another corporation a party to the reorganization." Under these sections plaintiffs can add to the period plaintiff SH Berch had held...
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Cases Decided in the United States Court of Claims, Volume 88

United States. Court of Claims - 1939
...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,...
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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
...Airr. 1575. Exchanges in reorganizations for stock or securities and other property or money. () If stock or securities in a corporation a party to...pursuance of the plan of reorganization, exchanged for (1) stock or securities in such corporation or in another corporation a party to the reorganization,...
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Income Tax Accounting

John F. Sherwood - 1925 - 205 pages
...preferred stock in a corporation is exchanged solely for preferred stock in the same corporation. (2) No gain or loss shall be recognized if stock or securities...corporation or in another corporation a party to the reorganization. (3) No gain or loss shall be recognized if a corporation a party to a reorganization...
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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
...preferred stock in a corporation is exchanged solely for preferred stock in the same corporation. (2) No gain or loss shall be recognized if stock or securities...corporation or in another corporation a party to the reorganization. (3) No gain or loss shall be recognized if a corporation a party to a reorganization...
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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
...preferred stock in a corporation is exchanged solely for preferred stock in the same corporation. (2) No gain or loss shall be recognized if stock or securities...corporation or in another corporation a party to the reorganization. (3) No gain or loss shall be recognized if a corporation a party to a reorganization...
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Report of the Joint Committee on Internal Revenue Taxation

United States. Congress. Joint Committee on Internal Revenue Taxation - 1927
...exchanged solely for preferred stock in the same corporation. (3) STOCK FOR STOCK ON REORGANIZATION. No gain or loss shall be recognized if stock or securities...corporation or in another corporation a party to the reorganization. (4) SAME GAIN OF CORPORATION. No gain or loss shall be recognized if a corporation...
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Wisconsin Session Laws

Wisconsin - 1927
...income of any kind derived from any source whatever except such as hereinafter exempted. (i) 1. No gain or loss shall be recognized if stock or securities...corporation or in another corporation a party to the reorganization. 2. No gain or loss shall be recognized if a corporation a party to a reorganization...
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The Laws of Wisconsin

Wisconsin - 1927
...income of any kind derived from any source whatever except such as hereinafter exempted. (i) 1. No gain or loss shall be recognized if stock or securities...corporation or in another corporation a party to the reorganization. 2. No gain or loss shall be recognized if a corporation a party to a reorganization...
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