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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... "
Individual Income Tax Provisions of the Internal Revenue Code (second ... - Page 37
by United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 312 pages
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Cases Decided in the United States Court of Claims ... with ..., Volume 129

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...
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United States Reports: Cases Adjudged in the Supreme Court, Volume 287

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...
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Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

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;...
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Wisconsin Session Laws

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...
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Income Tax Procedure ...

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...
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Reports of the U.S. Board of Tax Appeals, Volume 17

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...
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Chapter 71 Wisconsin Statutes 1933, Income Tax Act, and Chapter 363, Laws of ...

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...
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Reports of the U.S. Board of Tax Appeals, Volume 29

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...
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Reports of the U.S. Board of Tax Appeals, Volume 31

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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Reports of the U.S. Board of Tax Appeals, Volume 35

United States. Board of Tax Appeals - 1937
...existed in the earlier law.8 1 RECOGNITION OF GAIN OR LOSS FROM SALES AND EXCHANGES. SBC. 203. (b) (4) No gain or loss shall be recognized if property Is transferred...Immediately after the exchange such person or persons nre in control of the corporation ; but in the case of an exchange by two or more persons this paragraph...
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