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" No gain or loss shall be recognized if stock or securities in a corporation a party to a reorganization are, in pursuance of the plan of reorganization, exchanged solely for stock or securities in such corporation or in another corporation a party to... "
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, Volume 83

United States. Court of Claims - 1937
...property of a like kind to be held either for productive use in trade or business or for investment, or if common stock In a corporation is exchanged solely...solely for preferred stock in the same corporation. "Sue. 204. (s) The basts for determining the gain or loss from the sale or other disposition...
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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
...future realization of the increment in value, is l!eld for investment and not primarily for sale. (&) If common stock in a corporation is exchanged solely...solely for preferred stock in the same corporation. (c) If property, real, personal, or mixed, is transferred to a corporation (1). by one person solely...
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Income Tax Accounting

John F. Sherwood - 1925 - 205 pages
...property of a like kind to be held either for productive use in trade or business or for investment, or if common stock in a corporation is exchanged solely...solely for preferred stock in the same corporation. (2) No gain or loss shall be recognized if stock or securities in a corporation a party to a reorganization...
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Questions and Answers on Federal Tax Laws: Based on Revenue Act of 1924 and ...

Irving Bank-Columbia Trust Company - 1925 - 143 pages
...property of a like kind to be held either for productive use in trade or business or for investment, or if common stock in a corporation is exchanged solely...solely for preferred stock in the same corporation. (2) No gain or loss shall be recognized if stock or securities in a corporation a party to a reorganization...
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Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ...

Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 549 pages
...property of a like kind to be held either for productive use in trade or business or for investment, or if common stock in a corporation is exchanged solely...solely for preferred stock in the same corporation. (2) No gain or loss shall be recognized if stock or securities in a corporation a party to a reorganization...
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Revenue Revision 1927-28: Hearings Before the Committee on Ways and Means ...

United States. Congress. House. Committee on Ways and Means - 1927 - 1014 pages
...property of a like kind to be held either for productive use in trade or business or for investment, or if common stock in a corporation is exchanged solely...solely for preferred stock in the same corporation. Or if a purchase-money mortgage in the hands of the original vendor is exchanged for property of like...
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Comparison of the Revenue Acts of 1926 and 1928: With Index

United States - 1928 - 247 pages
...property of a like kind to be held either for productive use in trade or business or for investment, or if common stock in a corporation is exchanged solely...solely for preferred stock in the same corporation. (2) No gain or loss shall be recognized if stock or securities in a corporation a party to a reorganization...
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Income Tax Procedure ...

Robert Hiester Montgomery - 1925
...paragraph (i) shall be taxed as a gain from the exchange of property. INCOME [Ch. 23 REGULATION, (a) If stock or securities in a corporation a party to...pursuance of the plan of reorganization, exchanged for (i) stock or securities in such corporation or in another corporation a party to the reorganization,...
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Regulations 74 Relating to the Income Tax Under the Revenue Act of 1928

United States. Internal Revenue Service - 1931 - 491 pages
...future realization of the increment in value is held for investment and not primarily for sale. (b) If common stock in a corporation is exchanged solely...solely for preferred stock in the same corporation. (c) If property, real, personal, or mixed, is transferred to a corporation (1) by one person solely...
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Regulations 77 Relating to the Income Tax Under the Revenue Act of 1932

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1933 - 423 pages
...future realization of the increment in value is held for investment and not primarily for sale. (b) If common stock in a corporation is exchanged solely...solely for preferred stock in the same corporation. (c) If property, real, personal, or mixed, is transferred to a corporation (1) by one person solely...
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