 | United States. Court of Claims, Audrey Bernhardt - 1959
...provided In this section. "(b) Exchanges solely In kind — "(5) Transfer to corporation controlled by transferor. No gain or loss shall be recognized...In the case of an exchange by two or more persons I Ms paragraph shall apply only If the amount of the stock and securities received by each is substantially... | |
 | United States. Court of Claims, Audrey Bernhardt - 1955
...non-recognition of gain or loss under section 112 (b) (5) of the Revenue Act of 1928. This section provides : No gain or loss shall be recognized if property is transferred...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. Supreme Court - 1933
...reorganization, solely for stock or securities in another corporation a party to the reorganization. (4) No gain or loss shall be recognized if property is transferred...by one or more persons solely in exchange for stock Opinion of the Court. 287 US The Florida West Coast Ice Company acquired substantially all of petitioner's... | |
 | United States. Internal Revenue Service - 1924 - 363 pages
...reorganization, solely for stock or securities iu another corporation a party to the reorganization. (4) No gain or loss shall be recognized if property is transferred...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;... | |
 | Wisconsin - 1927
...reorganization, solely for stock or securities in another corporation a party to the reorganization. 3. No gain or loss shall be recognized if property is transferred...by one or more persons solely in exchange for stock in such corporation, and immediately after the exchange such person or persons are in control of the... | |
 | Robert Hiester Montgomery - 1925
...Exchange of property for securities of a controlled corporation. — LAW. Section 203 (b) .... (4) No gain or loss shall be recognized if property is transferred...person or persons are in control of the corporation; *5 but in the case of an exchange by two or more persons this paragraph shall apply only if the amount... | |
 | United States. Board of Tax Appeals - 1930
...(4) provides : No gain or loss shall be recognized If property Is transferred to a corporation tiy one or more persons solely In exchange for stock or...and immediately after the exchange such person or iwrsons are in control of the corporation ; but in the case of an exchange by two or more persons this... | |
 | Wisconsin - 1933 - 31 pages
...reorganization, solely for stock or securities in another corporation a party to the reorganization. 3. No gain or loss shall be recognized if property is transferred...by one or more persons solely in exchange for stock in such corporation, and immediately after the exchange such person or persons are in control of the... | |
 | United States. Board of Tax Appeals - 1934
...BTA 1273 ; Katherine A. Spalding, 7 BTA 588 ; BF Saul, 4 BTA 639 : EH Nielsen Co., 26 BTA 223. 1 No gain or loss shall be recognized If property Is transferred...exchange for stock or securities In such corporation, and Imnn^diately after the exchange such person or persons are in control of the corporation ; bat in the... | |
 | United States. Board of Tax Appeals - 1935
...section 202, shall be recognized, except as hereinafter provided in this section. ******* (b)(4) No gain or loss shall be recognized if property is transferred...corporation ; but in the case of an exchange by .two nr more persons this paragraph shall apply only if the amount of the stock and securities received... | |
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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, and immediately after the exchange such person or persons are in control of the corporation... 
