 | United States. Internal Revenue Service - 1924 - 396 pages
...immediately after the exchange such person is in control of the corporation, or (2) by two or more persons, solely in exchange for stock or securities in such corporation and if immediately after the exchange such persons are in control of the corporation, and if the stock and secrrrities received by each is... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 pages
...incorporation of an individual or partnership business, provides that no gain or loss is recognized where property is transferred to a corporation solely in exchange for stock or securities of the corporation, and where immediately thereafter the person or persons transferring the property... | |
 | Nathan William MacChesney - 1927 - 960 pages
...immediately after the exchange such person is in control of the corporation, or (2) by two or more persons solely in exchange for stock or securities in such...corporation, and if immediately after the exchange such persons are in control of the corporation, and the amount of stock and securities received by... | |
 | Robert Hiester Montgomery - 1925 - 1928 pages
...immediately after the exchange such person is in control of the corporation, or (2) by two or more persons, solely in exchange for stock or securities in such corporation and if immediately after the exchange such persons are in control of the corporation, and if the stock and securities received by each is... | |
 | United States. Internal Revenue Service - 1931 - 502 pages
...immediately after the exchange such person is in control of the corporation, or (2) by two or more persons solely in exchange for stock or securities in such...corporation, and if immediately after the exchange such persons are in control of the corporation, and the amount of stock and securities received by... | |
 | United States. Bureau of Internal Revenue - 1933 - 452 pages
...immediately after the exchange such person is in control of the corporation, or (2) by two or more persons solely in exchange for stock or securities in such...corporation, and if immediately after the exchange such persons are in control of the corporation, and the amount of stock and securities received by... | |
 | United States. Board of Tax Appeals - 1935 - 1394 pages
...Oil Co., 28 BTA 917, 954. The statute relied upon by petitioner refers to the transfer of property to a corporation " solely in exchange for stock or securities in such corporation " and where immediately after the exchange the transferor is in control of the corporation through the ownership... | |
 | 1939 - 1030 pages
...immediately after the exchange such person is in control of the corporation, or (2) by two or more persons solely in exchange for stock or securities in such...corporation, and if immediately after the exchange such persons are in control of the corporation, and the amount of stock and securities received by... | |
 | United States. Tax Court - 1947 - 1642 pages
...property, real, mixed or personal, Is transferred to a corporation • • • by two or more persons solely In exchange for stock or securities In such...corporation, and If Immediately after the exchange such persona are In control of the corporation, and the amount of stock or securities received by each... | |
 | 1999 - 532 pages
...general, for the nonrecognition of gain or loss upon the transfer by one or more persons of property to a corporation solely in exchange for stock or securities in such corporation, if immediately after the exchange, such person or persons are in control of the corporation to which... | |
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Section 351 (a) provides, in general, for the nonrecognition of gain or loss upon the transfer by one or more persons of property to a corporation solely in exchange for stock or securities in such corporation... 
