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" No gain or loss shall be recognized if a corporation a party to a reorganization exchanges property, in pursuance of the plan of reorganization, solely for stock or securities in another corporation a party to the reorganization. "
United States Code - Page 3345
by United States - 1953
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Cases Decided in the Court of Claims of the United States, Volume 88

United States. Court of Claims - 1939 - 690 pages
...112 (g). It is argued by plaintiff that Congress did not intend to make a distinction between a case (4) Same — Gain of Corporation. — No gain or loss...or securities In another corporation a party to the reorganization. • * • • * (g) Distribution of stock on reorganization. — If there is distributed,...
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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
...stock or securities in such corporation or in another corporation a party to the reorganization. (3) No gain or loss shall be recognized if a corporation...of reorganization, solely for stock or securities iu another corporation a party to the reorganization. (4) No gain or loss shall be recognized if property...
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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
...stock or securities in such corporation or in another corporation a party to the reorganization. (3) No gain or loss shall be recognized if a corporation...or securities in another corporation a party to the reorganization. (4) No gain or loss shall be recognized if property is transferred to a corporation...
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Income Tax Accounting

John F. Sherwood - 1925 - 206 pages
...stock or securities in such corporation or in another corporation a party to the reorganization. (3) No gain or loss shall be recognized if a corporation...or securities in another corporation a party to the reorganization. (4) No gain or loss shall be recognized if property is transferred to a corporation...
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Cases on Federal Taxation, Volume 1

Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...stock or securities in such corporation or in another corporation a party to the reorganization. (3) No gain or loss shall be recognized if a corporation...or securities in another corporation a party to the reorganization. • (4) No gain or loss shall be recognized if property is transferred to a corporation...
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The Laws of Wisconsin

Wisconsin - 1927 - 1052 pages
...stock or securities in such corporation or in another corporation a party to the reorganization. 2. No gain or loss shall be recognized if a corporation...or securities in another corporation a party to the reorganisation. stantially in proportion to his interest in the property prior to the exchange. 4....
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The Income Tax in Great Britain and the United States

Harrison B. Spaulding - 1927 - 336 pages
...stock or securities in such corporation or in another corporation a party to the reorganization. (3) No gain or loss shall be recognized if a corporation...or securities in another corporation a party to the reorganization. (4) No gain or loss shall be recognized if property is transferred to a corporation...
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Federal Income Taxes, 1927

Eric Louis Kohler - 1927 - 618 pages
...stock or securities in such corporation or in another corporation a party to the reorganization. (3) No gain or loss shall be recognized if a corporation...or securities in another corporation a party to the reorganization. (4) No gain or loss shall be recognized if property is transferred to a corporation...
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Wisconsin Session Laws

Wisconsin - 1927 - 1062 pages
...stock or securities in such corporation or in another corporation a party to the reorganization. 2. No gain or loss shall be recognized if a corporation...or securities in another corporation a party to the reorganization. 3. No gain or loss shall be recognized if property is transferred to a corporation...
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United States Code Annotated

United States - 1928 - 1164 pages
...stock or securities in such corporation or in another corporation a party to the reorganization. (3) No gain or loss shall be recognized if a corporation...or securities in another corporation a party to the reorganization. (4) No gain or loss shall be recognized if property is transferred to a corporation...
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