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 3345by United States - 1953Full view - About this book
| 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,... | |
| 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... | |
| 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... | |
| 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... | |
| 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... | |
| 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.... | |
| 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... | |
| 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... | |
| 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... | |
| 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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