| United States. Court of Claims, Audrey Bernhardt - 1959 - 1028 pages
...corporation controlled by transferor. No gain or loss shall be recognized If property Is transferred to a corporation by one or more persons solely In...Immediately after the exchange such person or persons are In control of the corporation ; but In the case of an exchange by two or more persons I Ms paragraph... | |
| United States. Court of Claims, Audrey Bernhardt - 1955 - 928 pages
...Act of 1928. This section provides : 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, * * * [Emphasis supplied.] In order for plaintiffs to come within this section they must show that... | |
| United States. Internal Revenue Service - 1924 - 396 pages
...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 or securities in Buch corporation, and immediately after the exchange such person or persons are in control of the corporation;... | |
| Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...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...immediately after the exchange such person or persons are in control of the corporation ; but in the case of an exchange by two or more persons this paragraph... | |
| John F. Sherwood - 1925 - 206 pages
...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...immediately after the exchange such person or persons are in control of the corporation ; but in the case of an exchange by two or more persons this paragraph... | |
| Irving Bank-Columbia Trust Company - 1925 - 152 pages
...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...immediately after the exchange such person or persons are in control of the corporation; but in the case of an exchange by two or more persons this paragraph... | |
| 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... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...CORPORATION CONTROLLED BY TRANSFEROR. — No gain or loss shall be recognized if property is transferred to a corporation by one or more persons solely in...immediately after the exchange such person or persons are in control of the corporation; but in the case of an exchange by two or more persons this paragraph... | |
| Eric Louis Kohler - 1927 - 618 pages
...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...immediately after the exchange such person or persons are in control of the corporation; but in the case of an exchange by two or more persons this paragraph... | |
| |