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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... "
Reports of the U.S. Board of Tax Appeals - Page 7
by United States. Board of Tax Appeals - 1934
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Cases Decided in the United States Court of Claims, Volume 107

United States. Court of Claims - 1947
...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...
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Cases Decided in the United States Court of Claims ... with ..., Volume 141

United States. Court of Claims, Audrey Bernhardt - 1959
...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...
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Cases Decided in the United States Court of Claims ... with ..., Volume 129

United States. Court of Claims, Audrey Bernhardt - 1955
...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...
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United States Reports: Cases Adjudged in the Supreme Court, Volume 287

United States. Supreme Court - 1933
...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 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
...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;...
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Income Tax Accounting

John F. Sherwood - 1925 - 205 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...
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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
...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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Questions and Answers on Federal Tax Laws: Based on Revenue Act of 1924 and ...

Irving Bank-Columbia Trust Company - 1925 - 143 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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Report of the Joint Committee on Internal Revenue Taxation

United States. Congress. Joint Committee on Internal Revenue Taxation - 1927
...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...amount of the stock and securities received by each is substantially in proportion to his interest in the property prior to the exchange. (c) Gain from...
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Wisconsin Session Laws

Wisconsin - 1927
...another corporation a party to the reorganization. 3. No gain or loss shall be recognized if property is transferred to a corporation 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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