 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...  Reports of the Tax Court of the United States - Page 462by United States. Tax Court - 1943Full view - About this book
 | United States. Court of Claims, Audrey Bernhardt - 1955 - 928 pages
...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...corporation or in another corporation a party to the reorganization. [Emphasis supplied.] It is our opinion that the term "exchange" in this context, connotes... | |
 | United States. Court of Claims - 1939 - 690 pages
...pursuance of a plan of reorganization, to a shareholder in a corporation a party to the reorganization, stock or securities in such corporation or in another corporation a party to the reorganization, without the surrender by such shareholder of stock or securities In such a corporation,... | |
 | United States. Internal Revenue Service - 1924 - 396 pages
...be recognized if stock or securities iu a corporation a party to a reorganization are, in pursuance of the plan of reorganization, exchanged solely for...corporation or in another corporation a party to the reorganization. (3) No gain or loss shall be recognized if a corporation a party to a reorganization... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 pages
...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...corporation or in another corporation a party to the reorganization. (3) No gain or loss shall be recognized if a corporation a party to a reorganization... | |
 | John F. Sherwood - 1925 - 206 pages
...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...corporation or in another corporation a party to the reorganization. (3) No gain or loss shall be recognized if a corporation a party to a reorganization... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...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...corporation or in another corporation a party to the reorganization. (3) No gain or loss shall be recognized if a corporation a party to a reorganization... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...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...corporation or in another corporation a party to the reorganization. (3) No gain or loss shall be recognized if a corporation a party to a reorganization... | |
 | 1926 - 552 pages
...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...corporation or in another corporation a party to the reorganization." The Revenue Acts of 19189 and 192110 contain similar provisions except that under... | |
 | Harrison B. Spaulding - 1927 - 336 pages
...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...corporation or in another corporation a party to the reorganization. (3) No gain or loss shall be recognized if a corporation a party to a reorganization... | |
 | Wisconsin - 1927 - 1052 pages
...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...corporation or in another corporation a party to the reorganization. 2. No gain or loss shall be recognized if a corporation a party to a reorganization... | |
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