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... Reports of the U.S. Board of Tax Appeals - Page 3by United States. Board of Tax Appeals - 1934Full view - About this book
| United States. Court of Claims - 1947 - 806 pages
...section 203 (b) (4) . Section 203 (b) (4) provides: No gain or loss shall be recognized if property is transferred to a corporation by one or more persons...amount of the stock and securities received by each is substantially in proportion to his interest in the property prior to the exchange. The taxpayer... | |
| United States. Court of Claims, Audrey Bernhardt - 1959 - 1028 pages
...Transfer to corporation controlled by transferor. No gain or loss shall be recognized If property Is transferred to a corporation by one or more persons...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 - 928 pages
...the Revenue Act of 1928. This section provides : No gain or loss shall be recognized if property is transferred to a corporation by one or more persons...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. Internal Revenue Service - 1924 - 396 pages
...another corporation a party to the reorganization. (4) 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 Buch corporation, and immediately after the exchange such person or persons are in control of the corporation;... | |
| John F. Sherwood - 1925 - 206 pages
...another corporation a party to the reorganization. (4) No gain or loss shall be recognized if property is transferred to a corporation by one or more persons...amount of the stock and securities received by each is substantially in proportion to his interest in the property prior to the exchange. into property... | |
| Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...another corporation a party to the reorganization. (4) No gain or loss shall be recognized if property is transferred to a corporation by one or more persons...amount of the stock and securities received by each is substantially in proportion to his interest in the property prior to the exchange. (5) If property... | |
| Irving Bank-Columbia Trust Company - 1925 - 152 pages
...another corporation a party to the reorganization. (4) No gain or loss shall be recognized if property is transferred to a corporation by one or more persons...amount of the stock and securities received by each is substantially in proportion to his interest in the property prior to the exchange. (5) If property... | |
| Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...corporation. (c) If property, real, personal, or mixed, is transferred to a corporation ( 1 ) by one person solely in exchange for stock or securities in such...corporation, and 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... | |
| Eric Louis Kohler - 1927 - 618 pages
...another corporation a party to the reorganization. (4) No gain or loss shall be recognized if property is transferred to a corporation by one or more persons...amount of the stock and securities received by each is substantially in proportion to his interest in the property prior to the exchange. (5) If property... | |
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