 | United States. Court of Claims, Audrey Bernhardt - 1955 - 928 pages
...applicable to the year in which the exchange was made. • • » This paragraph shall not apply to property acquired by a corporation by the issuance...or in part for the transfer of the property to it ; . (7) TRANSFERS TO CORPORATION WHERE CONTROL OP PROPERTY REMAINS IN SAME PERSONS. — If the property... | |
 | United States. Internal Revenue Service - 1924 - 396 pages
...equivalent to its fair market value at the date of the exchange. This paragraph shall not apply to property acquired by a corporation by the issuance...whole or in part for the transfer of the property ro it; (7) If the property (other than stock or securities in a corporation a party to the reorganization)... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...equivalent to its fair market value at the date of the exchange. This paragraph shall not apply to property acquired by a corporation by the issuance...or in part for the transfer of the property to it; (7) If the property (other than stock or securities in a corporation a party to the reorganization)... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 pages
...equivalent to its fair market value at the date of the exchange. This paragraph shall not apply to property acquired by a corporation by the issuance...or in part for the transfer of the property to it; (7) If the property (other than stock or securities in a corporation a party to the reorganization)... | |
 | John F. Sherwood - 1925 - 206 pages
...equivalent to its fair market value at the date of the exchange. This paragraph shall not apply to property acquired by a corporation by the issuance...or in part for the transfer of the property to it; (7) If the property (other than stock or securities in a corporation a party to the reorganization)... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...remainder, $60. This article does not apply in ascertaining the basis for determining gain or loss of property acquired by a corporation by the issuance...or in part for the transfer of the property to it. ART. 1597. Property acquired in reorganization after December 31, 1917. — In the case of property... | |
 | Eric Louis Kohler - 1927 - 618 pages
...equivalent to its fair market value at the date of the exchange. This paragraph shall not apply to property acquired by a corporation by the issuance...or in part for the transfer of the property to it; (7) If the property (other than stock or securities in a corporation a party to the reorganization)... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...equivalent to its fair market value at the date of the exchange. This paragraph shall not apply to property acquired by a corporation by the issuance...or in part for the transfer of the property to it; (7) TRANSFERS TO CORPORATION WHERE CONTROL OF PROPERTY REMAINS IN TRANSFEROR. — If the property (other... | |
 | Harrison B. Spaulding - 1927 - 336 pages
...equivalent to its fair market value at the date of the exchange. This paragraph shall not apply to property acquired by a corporation by the issuance...or in part for the transfer of the property to it ; (7) If the property (other than stock or securities in a corporation a party to the reorganization)... | |
 | United States - 1928 - 268 pages
...equivalent to its fair market value at the date of the exchange. This paragraph shall not apply to property acquired by a corporation by the issuance...or in part for the transfer of the property to it; (7) If the property (other than stock or securities in a corporation a party to the reorganization)... | |
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This paragraph shall not apply to property acquired by a corporation by the Issuance of Its stock or securities as the consideration In whole or In part for the transfer of the property to It; "(7) Transfers to corporation where control of property remains... 
